Deleon Inc. is preparing its annual budgets for the year ending December 31,2017. Accounting assistants furnish the data shown below. Product Product JB 50 JB 60 Sales budget: Anticipated volume in units 403,700 203,300 $23 $28 Unit selling price Production budget: Desired ending finished goods units 27,900 19,300 Beginning finished goods units 31,600 12,600 Direct materials budget Direct materials per unit (pounds) 2 Desired ending direct materials pounds 33,600 16,700 Beginning direct materials pounds 43,200 14,800 Cost per pound $3 $4 Direct labor budget: Direct labor time per unit 0.3 0.6 Direct labor rate per hour $12 $12 Budgeted income statement: Total unit cost $22 $14 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $662,000 for product JB 50 and $365,000 for product JB 60, and administrative expenses of $543,000 for product JB 50 and $342,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30 %.| (a) Prepare the sales budget for the year. DELEON INC. Sales Budget Total JB 50 JB 60 Expected unit sales $ Unit selling price $ Total sales