Deleon Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below. ProductJB50ProductJB60 Sales budget: Anticipated volume in units Unit selling price 402,500$22201,200$27 Production budget: Desired ending finished goods units 27,70019,300 Beginningfinishedgoodsunits31,80011,100 Direct materials budget: Directmaterialsperunit(pounds)1 Desired ending direct materials pounds 34,70018,800 Beginning direct materials pounds 44,90014,700 Cost per pound $3 Direct labor budget: Directlabortimeperunit0.30.6 Directlaborrateperhour$12$12 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $662,000 for product JB 50 and $363,000 for product JB 60, and administrative expenses of $544,000 for product JB 50 and $343,000 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