Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		402,800		203,900
Unit selling price		$23		$28
Production budget:
Desired ending finished goods units		27,800		19,000
Beginning finished goods units		34,900		13,600
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		32,100		18,500
Beginning direct materials pounds		43,000		14,600
Cost per pound		$3		$3
Direct labor budget:
Direct labor time per unit		0.4		0.6
Direct labor rate per hour		$12		$12
Budgeted income statement:
Total unit cost		$14		$21

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $661,000 for product JB 50 and $365,000 for product JB 60, and administrative expenses of $543,000 for product JB 50 and $342,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%.

Prepare a direct labor budget for the year

CALCULATOR | FULL SCREEN I PRINTER VERSION Problem 9-2A (Part Level Submission) Deleon Inc. is preparing its annual budgets for . BAC the year ending December 31, 2017. Accounting assistants furnish the data shown below. December 31, 2017 Product Product B 50 JB 60 Sales budget: Anticipated volume in units Unit selling price 402,800 203,900 $23 $28 Production budget: Desired ending finished goods units Beginning finished goods units 27,800 19,000 34,900 13,600 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 32,100 18,500 43,00014,600 53 $3 Direct labor budget: Direct labor time per unit Direct labor rate per hour 0.4 0.6 $12 $12 Budgeted income statement: Total unit cost $14 $21 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $661,000 for product 38 50 and $365,000 for product 18 60, and administrative expenses of $543,000 for product JB 50 and $342,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%. SonsIn All Rights Recerved. A Division of 2shn Wley.&Sans Ins e