Blossom Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the following. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 320,000 160,000 Unit selling price $20 $25 Production budget: Desired ending finished goods units 24,000 12,000 Beginning finished goods units 20,000 8,000 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 24,000 8,000 Beginning direct materials pounds 32,000 12,000 Cost per pound $3 $4