Shadee Corporation expects to sell 500 sun shades in May and 370 in June. Each shade sells for $142. Shadees beginning and ending finished goods inventories for May are 65 and 55 shades, respectively. Ending finished goods inventory for June will be 70 shades.

1. Prepare Shadees sales budget for May and June.

2. Prepare Shadees production budget for May and June.