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 60 201,400 404.200 $21 $28 29,100 31,200 16,800 14,600 Sales budget: Anticipated volume in units Unit selling price Production budget: Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget: Direct labor time per unit Direct labor rate per hour Budgeted income statement: Total unit cost 1 32,000 41,700 $3 2 19,500 14,100 $3 0.4 0.6 $12 $12 $12 $22 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $663.000 for product JB 50 and $364.000 for product JB 60, and administrative expenses of $541,000 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 the sales budget for the year. DELEON INC. Sales Budget JB 50 JB 60 Total Expected unit sales Unit selling price $ $ Total sales $ $ $ e Textbook and Media Prepare the production budget for the year. DELEON INC. Production Budget JB 50 JB 60 e Textbook and Media Prepare the direct materials budget for the year. DELEON INC. Direct Materials Budget JB 50 JB 60 > $ > $