Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $12 per hour. Required:

3.1

Determine Shadee's budgeted direct labor cost for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.)

	May	June
Budgeted Direct Labor Cost

4.1

Each visor requires a total of $4.00 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 32 closures on hand on May 1, 22 closures on May 31, and 22 closures on June 30 and variable manufacturing overhead is $2.50 per unit produced. Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $12 per hour. Required: Determine Shadees budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $1.80.) (Round your answer to 2 decimal places.)

Manufacturing Cost per Unit

4.2 Compute the Shadees budgeted cost of goods sold for May and June. (Do not round your intermediate values. Use rounded cost per unit in intermediate calculations.)

	May	June
Budgeted Cost of Goods Sold