SuperDuper Corp. expects to sell 590 shampows in May and 430 in June. Each shampow sells for $19. SuperDupers beginning and ending finished goods inventories for May are 65 and 45 units, respectively. Ending finished goods inventory for June will be 70 units.

Each shampow requires a total of $5.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. SuperDuper wants to have 34 closures on hand on May 1, 21 closures on May 31, and 25 closures on June 30 and variable manufacturing overhead is $0.75 per unit produced. Suppose that each shampow takes 0.20 direct labor hours to produce and SuperDuper pays its workers $6 per hour.

Required:

1. Determine SuperDupers budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $5.)

2. Compute the SuperDupers budgeted cost of goods sold for May and June.