Shadee Corporation expects to sell $530$ sun shades in May and $370$ in June. Each shade sells for $$141.$ Shadee$$s beginning and ending finished goods inventories for May are $65$ and $50$ shades, respectively. Ending finished goods inventory for June will be $70$ shades.

Each shade requires a total of $$50\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$5\mathrm{.}00$ each. Shadee expects to have $130$ in direct materials inventory on May $1,90$ poles in inventory on May $31,$ and $110$ poles in inventory on June $30.$

Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $$13$ per hour. Additionally, Shadee$$s fixed manufacturing overhead is $$10,000$ per month, and variable manufacturing overhead is $$10$ per unit produced.

Use the information and solutions presented to complete the requirements.

Required:

Determine Shadee$$s budgeted manufacturing cost per shade. $($Note: Assume that fixed overhead per unit is $$16.)$

Prepare Shadee$$s budgeted cost of goods sold for May and June.