Concord Inc. is preparing its annual budgets for the year ending December $31,2022.$ Accounting assistants furnish the data shown below.

$\backslash$table$[[\backslash$table$[[$Product$,$Product$],[$JB $50,$JB $60]]]]$

Sales budget:

Anticipated volume in units

$448,000,224,000$

Unit selling price

$$20$

$$25$

Production budget:

Desired ending finished goods units

$33,600,16,800$

Beginning finished goods units

$28,000,11,200$

Direct materials budget: