Answer:
Part  1. Determine Shadee’s budgeted manufacturing cost per visor. 
Direct Materials                                    4.00
Variable Manufacturing Overhead      1.25
Direct Labor (0.30 hours×$9.00)         2.70
Fixed Manufacturing Overhead          2.00
Budgeted manufacturing cost             9.95
Therefore Shadee’s budgeted manufacturing cost per visor is $9.95
Part 2. Determine Shadee's budgeted cost of goods sold for May and June.
                                                                              May              June
Opening Stock of Finished Goods                     0                      0
Add Manufacturing Cost of Finished Goods    9.95                9.95
Less Closing Stock of Finished Goods               0                     0
Cost of Goods Sold                                             9.95               9.95
Explanation:
Part  1. Determine Shadee’s budgeted manufacturing cost per visor. 
Manufacturing cost per visor = Direct Material+Direct labor+Manufacturing Overhead (variable +fixed)
Part 2. Determine Shadee's budgeted cost of goods sold for May and June.
Cost of goods sold = Opening Stock of finished goods + cost of finished goods manufactured-closing stock of finished goods