Shadee Corp. expects to sell 620 sun visors in May and 410 in June. Each visor sells for $26. Shadees beginning and ending finished goods inventories for May are 85 and 50 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 0.70 direct labor hours to produce and Shadee pays its workers $11 per hour.

Required:

Determine Shadee's budgeted direct labor cost for May and June.