Deleon Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 403,400 $22 201,800 $27 Unit selling price Production budget: Desired ending finished goods units 27,500 32,800 17,200 13,800 Beginning finished goods units 3282 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 31,100 17,800 Beginning direct materials pounds 42,600 12,000 Cost per pound $3 Direct labor budget: Direct labor time per unit Direct labor rate per hour Budgeted income statement: Total unit cost 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 $361,000 for product JB 60, and administrative expenses of $541,000 for product JB 50 and $345,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%. Prepare the sales budget for the year. DELEON INC. Sales Budget JB 50 JB 60 Total " | " e Textbook and Media DELEON INC. Production Budget JB 50 JB 60 e Textbook and Media DELEON INC. Direct Materials Budget JB 50 JB 60 Total A LA e Textbook and Media Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.) DELEON INC. Direct Labor Budget JB 50 JB 60 Total A e Textbook and Media Budgeted Income Statement JB 50 JB 60 Total