Shadee Corporation expects to sell 540 sun shades in May and 320 in June. Each shade sells for $138. Shadee's beginning and ending finished goods inventories for May are 60 and 55 shades, respectively. Ending finished goods inventory for June will be 70 shades. E8-7 (Algo) Preparing Direct Labor and Manufacturing Overhead Budgets [LO 8-3d] Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $13 per hour. Additionally, Shadee fixed manufacturing overhead is $10,000 per month, and variable manufacturing overhead is $14 per unit produced. Required: 1. Prepare Shadee's direct labor budget for May and June.