[The following information applies to the questions displayed below.] Shadee Corporation expects to sell 600 sun shades in May and 380 in June. Each shade sells for $136. 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. E8-8 (Algo) Preparing Cost of Goods Sold Budget [LO 8-3f] Each shade requires a total of $45.00 in direct materials that includes 4 adjustable poles that cost $10.00 each. Shadee expects to have 130 in direct materials inventory on May 1,80 poles in inventory on May 31 , and 110 poles in inventory on June 30 . Suppose that each shade takes three direct labor hour to prpduce and Shadee pays its workers $14 per hour. Additionally, Shadee's fixed manufacturing overhed is $9,000 per month, and variable manufacturing overhead is $14 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 $10.) 2. Prepare Shadee's budgeted cost of goods sold for May and June