Problem 9-2A (Part Level Submission)

Deleon Inc. is preparing its annual budgets for the year ending December 31, 2014. Accounting assistants furnish the data shown below.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		402,600		202,200
Unit selling price		$22		$28
Production budget:
Desired ending finished goods units		28,100		20,000
Beginning finished goods units		32,500		11,100
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		31,200		17,000
Beginning direct materials pounds		43,900		11,400
Cost per pound		$2		$3
Direct labor budget:
Direct labor time per unit		0.3		0.6
Direct labor rate per hour		$12		$12
Budgeted income statement:
Total unit cost		$13		$21

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $663,900 for product JB 50 and $364,400 for product JB 60, and administrative expenses of $543,300 for product JB 50 and $343,200 for product JB 60. Income taxes are expected to be 30%.

Sales Budget For the Year Ending December 31, 2014

	JB 50	JB 60	Total
Expected Unit Sales	?	?
Unit selling price	$?	$?
Total sales	$?	$?	$?