Shadee Corporation expects to sell 540 sun shades in May and 330 in June. Each shade sells for $141. Shadees beginning and ending finished goods inventories for May are 70 and 50 shades, respectively. Ending finished goods inventory for June will be 50 shades.

Required:

1. Prepare Shadees sales budget for May and June.

2. Prepare Shadees production budget for May and June.