Shadee Corp. expects to sell 600 sun visors in May and 800 in June. Each visor sells for $18. Shadee's beginning and ending finished goods inventories for May are 75 and 50 units, respectively. Ending finished goods inventory for June will be 60 units.

E8-6 Preparing Raw Materials Purchases and Manufacturing overhead Budgets [LO 8-3o, el 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 $1.50 each. Shadee wants to have 30 closures on hand on May 1, 20 closures on May 31, and 25 closures on June 30. Additionally, Shadee's fixed manufacturing overhead is $1,000 per month, and variable manufacturing overhead is $1.25 per unit produced. Required: 1. Determine budgeted cost of closures purchased for May and June. (Round your answers to places.) May June Budgeted Cost of Closures Purchased 1,362.50 1,181.25 2. Determine shadee's budget manufacturing overhead for May and June. (Round your answers to 2 decimal places.) June May Budgeted Manufacturing Overhead