Concord Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 344,000 172,000 Unit selling price $35 $40 Production budget: Desired ending finished goods units 25,800 12,900 Beginning finished goods units 21,500 8,600 Direct materials budget: Direct materials per unit (pounds) 2 3