Problem 23-2A Deleon Inc, Is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below. Product Product B 60 Sales budoet: Anticipated volume in units Unit selling price 402,800 203,900 $23 Production budget: Desired ending finished gonds units Beginning finished goads units 27,800 34,900 19,000 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 32,100 18,500 43,00014,600 Direct labor budget: Direct labor time per unit Direct labor rate per hour 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 $661,000 for product J8 50 and $365,00D for product JB 60, and administrative expenses of $543,000 for product JD 50 and42,000 for product ]B 60. Interest expense is s 150.000 (not allocated to products). Income taxes are expected to be 30%