need help with the red empties!!

Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below. Product Product JB, 50 JB 60 Sales budget: Anticipated volume in units 403,900 201,200 $28 Unit selling price $23 Production budget: 26,400 16,700 Desired ending finished goods units Beginning finished goods units 32,900 12,600 Direct materials budget: Direct materials per unit pounds) 33,900 18,900 Desired ending direct materials pounds Beginning direct materials pounds 42,700 11,000 Cost per pound $3 $2 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 $14 $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 $363,000 for product JB 60, and administrative expenses of $544,000 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%