Refer to E8-5 through E8-7 for Shadee Corp. Use the information and solutions presented to complete the requirements.
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:
1. Determine Shadee’s budgeted manufacturing cost per visor.
2. Prepare Shadee’s budgeted cost of goods sold for May and June.