Deleon Inc. is preparing its annual budgets for the year ending December 31, 2014. Accounting assistants furnish the data shown below.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		402,200		203,400
Unit selling price		$22		$27
Production budget:
Desired ending finished goods units		28,500		16,800
Beginning finished goods units		32,500		12,700
Direct materials budget:
Direct materials per unit (pounds)		1		2
Desired ending direct materials pounds		33,700		19,200
Beginning direct materials pounds		42,000		14,300
Cost per pound		$3		$3
Direct labor budget:
Direct labor time per unit		0.4		0.5
Direct labor rate per hour		$10		$10
Budgeted income statement:
Total unit cost		$12		$21

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $664,100 for product JB 50 and $363,300 for product JB 60, and administrative expenses of $544,600 for product JB 50 and $342,000 for product JB 60. Income taxes are expected to be 30%.