Shadee Corporation expects to sell $540$ sun shades in May and $390$ in June. Each shade sells for $$148.$ Shadee$$s beginning and ending finished goods inventories for May are $70$ and $45$ shades, respectively. Ending finished goods inventory for June will be $65$ shades.

Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $$14$ per hour. Additionally, Shadee$$s fixed manufacturing overhead is $$12,000$ per month, and variable manufacturing overhead is $$12$ per unit produced.

Required:

Prepare Shadee$$s direct labor budget for May and June.

Prepare Shadee$$s manufacturing overhead budget for May and June.