Shadee Corporation expects to sell $560$ sun shades in May and $310$ in June. Each shade sells for $$152.$ Shadee's beginning and ending finished goods inventories for May are $75$ and $45$ shades, respectively. Ending finished goods inventory for June will be $55$ shades.

Each shade requires a total of $$60\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$5\mathrm{.}00$ each. Shadee expects to have $130$ in direct materials inventory on May $1,90$ poles in inventory on May $31,$ and $120$ poles in inventory on June $30.$

Required:

Prepare Shadee's May and June purchases budget for the adjustable poles. So prepare the Budgeted Cost of Poles Purchased for may and june.