Deleon Inc. is preparing its annual budgets for the year ending December 31, 2014. Accounting assistants furnish the data shown below Product Product JB 50 B 60 Sales budget Anticipated volume in units Unit selling price 403,400 201,700 $28 $22 Production budget: Desired ending finished goods units Beginning finished goods units 26,900 33,700 17,100 15,000 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 32,400 41,400 $3 19,800 13,300 Direct labor budget: Direct labor time per unit Direct labor rate per hour 0.6 $10 $10 Budgeted income statement Total unit cost $14 $21 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $664,900 for product JB 50 and $362,200 for product JB 60, and administrative expenses of $542,800 for product JB 50 and $342,300 for product JB 60. Income taxes are expected to be 30%