Required information SB Exercise E8-5 to E8-10 [The following information applies to the questions displayed below.] Shadee Corporation expects to sell 580 sun shades in May and 380 in June. Each shade sells for $138. Shadee's beginning and ending finished goods inventories for May are 75 and 40 shades, respectively. Endirlg 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 $5.00 each. Shadee expects to have 130 in direct materials inventory on May 1, 90 poles in inventory on May 31, and 110 poles in inventory on June 30 . Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $14 per hour. Additionally. Shadee's fixed manufacturing overhead is $11,000 per month, and varlable manufacturing overhead is $12 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 $14.) 2. Prepare Shadee's budgeted cost of goods sold for May and June