Crane Inc is preparing its annual budgets for the year ending December 31,2022 . Accounting assistants furnish the data shown below. An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and admintstrative expense budget. The latter shows selling expenses of $448,000 for product JBS0 and $288,000 for product JB 60 , and administrative expenses of $432,000 for product JB50 and $272,000 for product JB60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20% Prepare the direct materials budget for the year