Shadee Corp. expects to sell 530 sun visors in May and 360 in June. Each visor sells for $26. Shadee’s beginning and ending finished goods inventories for May are 80 and 50 units, respectively. Ending finished goods inventory for June will be 55 units.

Each visor requires a total of $4.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 25 closures on hand on May 1, 20 closures on May 31, and 23 closures on June 30. Additionally, Shadee’s fixed manufacturing overhead is $1,300 per month, and variable manufacturing overhead is $2.50 per unit produced.

A. Determine Shadee's budgeted cost of closures purchased for May and June. (Round your answers to 2 decimal places.)

B. Determine Shadee's budget manufacturing overhead for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.)

C. Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $11 per hour. Determine Shadee's budgeted direct labor cost for May and June?

D. Each visor requires a total of $4.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 25 closures on hand on May 1, 20 closures on May 31, and 23 closures on June 30 and variable manufacturing overhead is $2.50 per unit produced. Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $11 per hour. Determine Shadee’s budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $2.10.) (Round your answer to 2 decimal places.)