Crane Inc. is preparing its annual budgets for the year ending December 31, 2025. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 424,000 212,000 Unit selling price $35 $40 Production budget: Desired ending finished goods units 31,800 15,900 Beginning finished goods units 26,500 10,600 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 31,800 10,600 Beginning direct materials pounds 42,400 15,900 Cost per pound $3 $4 Direct labor budget: Direct labor budget: Direct labor time per unit 0.4 0.6 Direct labor rate per hour $12 $12 Budgeted income statement: Total unit cost $13 $20 -18 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $593,600 for product JB 50 and $381,600 for product JB 60, and administrative expenses of $572,400 for product JB 50 and $360,400 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%. Prepare the production budget for the year. CRANE INC. Production Budget JB 50 JB 60