Shadee Corp. expects to sell 540 sun visors in May and 420 in June. Each visor sells for $20. Shadees beginning and ending finished goods inventories for May are 65 and 55 units, respectively. Ending finished goods inventory for June will be 55 units.

E8-7 Preparing Direct Labor Budget [LO 8-3d] Suppose that each visor takes 0.50 direct labor hours to produce and Shadee pays its workers $11 per hour. Required: Determine Shadee's budgeted direct labor cost for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.) May June Budgeted Direct Labor Cost