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.

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.

Required:

$1.$Prepare Shadee$$s direct labor budget for May and June.

$2.$Prepare Shadee$$s manufacturing overhead budget for May and June