Shadee Corporation expects to sell $640$ sun shades in May and $450$ in June. Each shade sells for $$152.$ Shadee$$s beginning and ending finished goods inventories for May are $60$ and $45$ shades, respectively. Ending finished goods inventory for June will be $55$ shades.

Each shade requires a total of $$55\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$5\mathrm{.}00$ each. Shadee expects to have $120$ in direct materials inventory on May $1,90$ 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 $$14$ per hour. Additionally, Shadee$$s fixed manufacturing overhead is $$9,000$ per month, and variable manufacturing overhead is $$10$ per unit produced.

Use the information and solutions presented to complete the requirements.

 

Required:

$1.$ Determine Shadee$$s budgeted manufacturing cost per shade. $($Note: Assume that fixed overhead per unit is $$18.)$

$2.$ Prepare Shadee$$s budgeted cost of goods sold for May and June.