[The following information applies to the questions displayed below.] Shadee Corp. expects to sell 570 sun visors in May and 450 in June. Each visor sells for $20. Shadees beginning and ending finished goods inventories for May are 80 and 55 units, respectively. Ending finished goods inventory for June will be 55 units.

E8-6 Preparing Raw Materials Purchases and Manufacturing Overhead Budgets [LO 8-3c, e]

Each visor requires a total of $3.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $1.50 each. Shadee wants to have 27 closures on hand on May 1, 20 closures on May 31, and 23 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $1,200 per month, and variable manufacturing overhead is $1.25 per unit produced. Required: 1. Determine Shadee's budgeted cost of closures purchased for May and June.(Round your answers to 2 decimal places.)

	May	June
budgeted cost of closures purchased

2. Determine Shadee's budget manufacturing overhead for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.)

	May	June
budgeted manufacturing overhead