Deleon Inc. is preparing its annual budgets for the year ending December 31, 2014. Accounting assistants furnish the data shown below. Product Product JB 60 JB 50 Sales budget: Anticipated volume in units 400,000 200,000 Unit selling price $20 $25 Production budget: 30,000 15,000 Desired ending finished goods units Beginning finished goods units 25,000 10,000 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds 30,000 10,000 Beginning direct materials pounds 40,000 15,000 Cost per pound $3 $4. 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 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $560,000 for product JB 50 and $360,000 for product JB 60, and administrative expenses of $540,000 for product JB 50 and $340,000 for product JB 60. Income taxes are expected to be 30%