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 JB 50 JB 60 Sales budget: Anticipated volume in units Unit selling price 403,200 203,300 $28 $23 Production budget: Desired ending finished goods units Beginning finished goods units 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 44,900 14,900 $4 $3 Direct labor budget: Direct labor time per unit Direct labor rate per hour Budgeted income statement: 0.3 0.6 $11 $11 Total unit cost $14 $22