Shadee Corp. expects to sell 590 sun visors in May and 350 in June. Each visor sells for $23. Shadees beginning and ending finished goods inventories for May are 75 and 40 units, respectively. Ending finished goods inventory for June will be 60 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 31 closures on hand on May 1, 16 closures on May 31, and 25 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $1,100 per month, and variable manufacturing overhead is $2.75 per unit produced.

Required:

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

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