Shadee Corp. expects to sell 630 sun visors in May and 350 in June. Each visor sells for $13. Shadee's beginning and ending finished goods inventories for May are 65 and 55 units, respectively. Ending finished goods inventory for June will be 65 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 27 closures on hand on May 1, 19 closures on May 31, and 21 closures on June 30 and variable manufacturing overhead is $1.00 per unit produced. Suppose that each visor takes 0.20 direct labor hours to produce and Shadee pays its workers $9 per hour.

Required:

1. Determine Shadee's budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $1.)

2. Compute the Shadee's budgeted cost of goods sold for May and June.