Shadee Corp. expects to sell 580 sun visors in May and 350 in June. Each visor sells for $21. Shadees beginning and ending finished goods inventories for May are 65 and 60 units, respectively. Ending finished goods inventory for June will be 60 units.

E8-7 (Algo) Preparing Direct Labor Budget [LO 8-3d]

Suppose that each visor takes 0.40 direct labor hours to produce and Shadee pays its workers $9 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