Deleon Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		404,900		201,000
Unit selling price		$22		$28
Production budget:
Desired ending finished goods units		29,800		19,900
Beginning finished goods units		32,200		11,500
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		32,100		18,400
Beginning direct materials pounds		43,100		14,300
Cost per pound		$3		$4
Direct labor budget:
Direct labor time per unit		0.4		0.6
Direct labor rate per hour		$11		$11
Budgeted income statement:
Total unit cost		$12		$21

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $665,000 for product JB 50 and $361,000 for product JB 60, and administrative expenses of $543,000 for product JB 50 and $341,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%.

Prepare the production budget for the year.