In addition to the information in E8-5 through E8-8 regarding Shadee Corp., the following data are available:
• Selling costs are expected to be 6 percent of sales.
• Fixed administrative expenses per month total $1,200.
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 selling and administrative expense budget for May and June.