$[$The following information applies to the questions displayed below.$]$

Shadee Corporation expects to sell $560$ sun shades in May and $310$ in June. Each shade sells for $$154.$ Shadee's beginning and ending finished goods inventories for May are $65$ and $55$ shades, respectively. Ending finished goods inventory for June will be $65$ shades.

Each shade requires a total of $$60\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$5\mathrm{.}00$ each. Shadee expects to have $130$ in direct materials inventory on May $1,100$ poles in inventory on May $31,$ and $110$ 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 $$12$ per unit produced.

Use the information and solutions presented to complete the requirements.

Required:

Determine Shadee's budgeted manufacturing cost per shade. $($Note: Assume that fixed overhead per unit is $$12.)$

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