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 50 8 60 Sales budget: Anbcpated volume in units 403,200203,300 $28 Unit selling price $23 Production budget: Desired ending fineshed goods units Beginning finished goods unts 28,000 17,000 33,500 12,100 Direct materials budget Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 33,100 16,400 4,900 14,900 $4 $3 Direct labor budget Direct labor time per unit 0.3 $11 0.6 $11 Direct labor rate per hour Budgeted income statement Total unit cost 14 $22 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $6e5,000 for prodat50 and $362,000 for prodxt X 60, and admnstrative expenses of SS45,000 for produt B so and $344,000 for product B 60. Interest expenses S 150.000 (not allocated to products). Income taxes are expected to be 30%