b

Sunland Inc. is preparing its annual budgets for the year ending December 31,2022 . Accounting assistants furnish the data shown below. Unit selling price $25$30 Production budget: Desired ending finished goods units Beginning finished goods units 28,20023,50014,1009,400 Direct materials budget: Direct materials per unit (pounds) 23 Desired ending direct materials pounds 28,2009,400 Beginningdirectmaterialspounds37,60014,100 Cost per pound $3$4 Direct labor budget: DirectlabortimeperunitDirectlaborrateperhour0.4$120.6$12 Budgeted income statement: Total unit cost $13$20 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $526,400 for product JB 50 and $338,400 for product JB60, and administrative expenses of $507.600 for product JB50 and $319,600 for product JB 60 . Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20% (a)