Shadee Corp. expects to sell $610$ sun visors in May and $440$ in June. Each visor sells for $$22.$ Shadee's beginning and

ending finished goods inventories for May are $85$ and $45$ units, respectively. Ending finished goods inventory for June will

be $60$ units.

Each visor requires a total of $$5\mathrm{.}00$ in direct materials that includes an adjustable closure that the company purchases from a supplier

at a cost of $$2\mathrm{.}50$ each. Shadee wants to have $35$ closures on hand on May $1,18$ closures on May $31,$ and $23$ closures on June $30.$

Additionally, Shadee's fixed manufacturing overhead is $$1,300$ per month, and variable manufacturing overhead is $$1\mathrm{.}50$ per unit

produced.

Required:

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

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