Deleon Inc. is preparing its annual budgets or the year ending December 3, 2017. Accounting assistants Turnish the data snown below Product Product JB 60 JB 50 Sales budget: Anticipated volume in units 403,200 205,000 Unit selling price $22 $27 Production budget: Desired ending finished goods units 16,000 26,300 Beginning finished goods units 31,200 13,300 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds 33,300 17,900 Beginning direct materials pounds 43,500 13,100 Cost per pound $2 $3 Direct labor budget: Direct labor time per unit 0.4 0.6 $12 $12 Direct labor rate per hour Budgeted income statement: Total unit cost $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 $662,000 for product JB 50 and $362,000 for product JB 60, and administrative expenses of $542,000 for product JB 50 and $345,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%