ACCT 117 - 001, ACCT 117 -101 Delcon Inc is preparing it annual budget for 2016. It sells two products as below. The CEO has requested the sales director, production manager & the accounting staff to prepare the budgets - INFORMATION AVAILABLE: Product JB 50 Prod Units Units SALES BUDGET 400,000 $20.00 200,000 Material per Unit Cost Per Pound 2lbs $3.00 3lbs Direct Labor Time per unit (as per hour) 0.4 0.6 Direct Labor Rate per hour $12.00 Variable Overhead - per unit $2.20 1) Unit cost Unit Cost Product JB 50 Prod DM DL able Overhead $0.00