Shadee Corporation expects to sell 510 sun shades in May and 410 in June. Each shade sells for $169. Shadees beginning and ending finished goods inventories for May are 75 and 60 shades, respectively. Ending finished goods inventory for June will be 60 shades. Each shade requires a total of $65.00 in direct materials that includes 4 adjustable poles that cost $10.00 each. Shadee expects to have 120 in direct materials inventory on May 1, 100 poles in inventory on May 31, and 120 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, Shadees fixed manufacturing overhead is $10,000 per month, and variable manufacturing overhead is $13 per unit produced.

Additional information: Selling costs are expected to be 6 percent of sales. Fixed administrative expenses per month total $1,400.

Required: Prepare Shadees selling and administrative expense budget for May and June.