Please use the format given

*Problem 21-2A Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below. Product Product JB 50B 60 Sales budget: Anticipated volume in units Unit selling price 402,800 203,900 $28 $23 Production budget: Desired ending finished goods units Beginning finished goods units 27,800 19,000 34,900 13,600 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 18,500 43,000 14,600 $3 32,100 $3 Direct labor budget: 0.4 0.6 Direct labor time per unit Direct labor rate per hour Budgeted income statement: $12 $12 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 $661,000 for product JB 50 and $365,000 for product JB 60, and administrative expenses of $543,000 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