Refer to the information in E8-5 for Shadee Corp. Suppose that each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $9 per hour.
Shadee Corp. expects to sell 600 sun visors in May and 800 in June. Each visor sells for $18. Shadee’s beginning and ending finished goods inventories for May are 75 and 50 units, respectively. Ending finished goods inventory for June will be 60 units.

Required:
Prepare Shadee’s direct labor budget for May and June.