Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 403,200 204,100 $23 $27 29.300 17,800 34,400 11.900 Sales budget: Anticipated volume in units Unit selling price Production budget: Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget: Direct labor time per unit 2 3 32,300 17,300 41,300 14.300 $3 $3 0.3 0.6 Direct labor rate per hour $12 $12 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 $665,000 for product B 50 and $361,000 for product JB 60, and administrative expenses of $541,000 for product JB 50 and $344,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30% Prepare the direct materials budget for the year BRAMBLE INC. Direct Materials Budget For the Year Ending December 31, 2017 JB 50 JB 60 Total Required Units 398100 210000 Direct Materials per Unit 2 3 Total Materials Recuired 796200 630000 Add Desired Endine Finished Goods Units 32300 17300 Total Materials Required 828500 647300 Les Bezinnine Finished Goods Units 41300 14300 Direct Materials Purchases 787200 633000 Cost per Pound 3 $ Direct Materials Purchases $ 2.361.600.00 $ 1,899.000.00 PAP