Shadee Corporation expects to sell $590$ sun shades in May and $360$ in June. Each shade sells for $$136.$ Shadee$$s beginning and ending finished goods inventories for May are $80$ and $45$ shades, respectively. Ending finished goods inventory for June will be $50$ shades.

Each shade requires a total of $$45\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$10\mathrm{.}00$ each. Shadee expects to have $130$ in direct materials inventory on May $1,100$ poles in inventory on May $31,$ and $100$ poles in inventory on June $30.$

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 $$9,000$ per month, and variable manufacturing overhead is $$12$ per unit produced.

Additional information:

Selling costs are expected to be $7$ percent of sales.

Fixed administrative expenses per month total $$1,200.$

Required:

$1.$Prepare Shadee$$s selling and administrative expense budget for May and June.

Note: Do not round your intermediate calculations. Round your answers to $2$ decimal places.