Shadee Corp. expects to sell 580 sun visors in May and 340 in June. Each visor sells for $20. Shadees beginning and ending finished goods inventories for May are 80 and 50 units, respectively. Ending finished goods inventory for June will be 55 units.

Each visor requires a total of $5.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $1.50 each. Shadee wants to have 31 closures on hand on May 1, 17 closures on May 31, and 26 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $1,600 per month, and variable manufacturing overhead is $2.25 per unit produced.

1. Determine Shadee's budgeted cost of closures purchased for May and June.

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