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Deleon Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below.

Problem 9-2A (Video) Deleon Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below. Product Product JB 50 JB 60 Sales budget: Anticipated volume in units 403,700 203,300 Unit selling price $23 $28 Production budget: Desired ending finished goods units 27,900 19,30 Beginning finished goods units 31,600 12,600 Direct materials budget: Direct materials per unit (pounds) 2 Desired ending direct materials pounds 33,600 16,700 Beginning direct materials pounds 43,200 14,800 Cost per pound $3 $4 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 $14 $22 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $662,000 for product JB 50 and $365,000 for product JB 60, and administrative expenses of $543,000 for product JB 50 and $342,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%. Prepare the sales budget for the year. DELEON INC. Sales Budget For the Year Ending December 31, 2020 JB 50 JB 60 Total Expected Unit Sales V 403,700 203,300 Unit Selling Price 23 28 Total Sales 9285100 5692400 14977500 Prepare the production budget for the year. DELEON INC. Production Budget For the Year Ending December 31, 2020 JB 60 Expected Unit Sales 403,700 203,300 Add . Desired Ending Finished Goods Units 27,900 19300 Total Required Units 431600 222600 Less V . Beginning Finished Goods Units 31,600 12600 Required Production Units 400000 210000Prepare the direct materials budget for the year. DELEON INC. Direct Materials Budget For the Year Ending December 31, 2020 JB 50 B 60 Total Units to be Produced Direct Materials per Unit Total Pounds Needed for Production Add . Desired Ending Direct Materials (Pounds) Total Materials Required Less . Beginning Direct Materials (Pounds) Direct Materials Purchases Cost per Pound Total Cost of Direct Materials Purchases Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.) DELEON INC. Direct Labor Budget JB 50 JB 60 Total Prepare the budegeted multiple-step income statement for the year. (Note: income taxes are not allocated to the products). DELEON INC. Budgeted Income Statement JB 50 JB 60 Total $ $