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[ The following information applies to the questions displayed below. ] Shade Corporation expects to sell 6 4 0 sun shades in May and

[The following information applies to the questions displayed below.] 
Shade Corporation expects to sell 640 sun shades in May and 450 in June. Each shade sells for $152. Shadees beginning and ending finished goods inventories for May are 60 and 45 shades, respectively. Ending finished goods inventory for June will be 55 shades. 
1. Prepare Shades sales budget for May and June. 
2. Prepare Shades production budget for May and June. 
3. Each shade requires a total of $55.00 in direct materials that includes 4 adjustable poles that cost $5.00 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. 
4. Required: 
5. Prepare Shades May and June purchases budget for the adjustable poles. 
Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $14 per hour. Additionally, Shadees fixed manufacturing overhead is $9,000 per month, and variable manufacturing overhead is $10 per unit produced. 
Required:
6. Prepare Shades' direct labor budget for May and June. 
7. Prepare Shades' manufacturing overhead budget for May and June. 
 

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