Shadee Corp. expects to sell 560 sun visors in May and 310 in June. Each visor sells for $21. Shadees beginning and ending finished goods inventories for May are 65 and 45 units, respectively. Ending finished goods inventory for June will be 55 units.

Each visor requires a total of $4.00 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 33 closures on hand on May 1, 19 closures on May 31, and 25 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $1,400 per month, and variable manufacturing overhead is $2.50 per unit produced.

Required:

2. Determine Shadee's budget manufacturing overhead for May and June.