Deleon Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 376,000 188,000 Unit selling price $20 $25 Production budget: Desired ending finished goods units 28,200 14,100 Beginning finished goods units 23,500 9,400 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 28,200 9,400 Beginning dire