Deleon Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		408,000		204,000
Unit selling price		$20		$25
Production budget:
Desired ending finished goods units		30,600		15,300
Beginning finished goods units		25,500		10,200
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		30,600		10,200
Beginning direct materials pounds		40,800		15,300
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 $571,200 for product JB 50 and $367,200 for product JB 60, and administrative expenses of $550,800 for product JB 50 and $346,800 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%.

DELEON INC. Sales Budget JB 50 JB 60 Total Expected unit sales Unit selling price $ $ Total sales $ $ $ LINK TO TEXT LINK TO TEXT Prepare the production budget for the year. DELEON INC. Production Budget JB 50 JB 60 Prepare the direct materials budget for the year. DELEON INC. Direct Materials Budget JB 50 JB 60 Total $ $ $ $ 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 $ $ $ $ Prepare the budegeted multiple-step income statement for the year. (Note: income taxes are not allocated to the products). DELEON INC. Budgeted Income Statement JB 50 JB 60 Total $ $ $ 2 $ $