Carla Vista Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below. Product Product JB 50 -3esuJB 60 Sales budget: Anticipated volume in units Unit selling price 402,500 202,500 $28 $23 Production budget Desired ending finished goods units Beginning finished goods units 16,000 13,800 30,000 33,500 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 32,700 43,300 $3 18,900 14,200 $4 Direct labor budget Direct labor time per unit Direct labor rate per hour Budgeted income statement 0.3 0.6 $12 $12 Total unit cost $12 $21 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $661,000 for product JB 50 and $363,000 for product JB 60, and administrative expenses of $545,000 for product JB 50 and $343,000 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. CARLA VISTA INC. Sales Budget JB 50 JB 60 Total