Problem 21-2A Deleon Inc. is preparing its annual budgets for the year ending December 31, 2014. Accounting assistants furnish the data shown below Product Product JB 50 JB 60 Sales budget: Anticipated volume in units 402,000 204,700 Unit selling price Production budget: $23 $27 Desired ending finished goods units 26,200 16,100 Beginning finished goods units Direct materials budget: 34,900 12,400 Direct materials per unit (pounds) 3 Desired ending direct materials pounds 33,000 16,800 Beginning direct materials pounds 44,000 14,200 Cost per pound Direct labor budget: S2 S4 Direct labor time per unit 0.4 0.6 Direct labor rate per hour Budgeted ncome statement: $11 $11 Total unit cost $14 $22