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		400,000		200,000
Unit selling price		$20		$25
Production budget:
Desired ending finished goods units		30,000		15,000
Beginning finished goods units		25,000		10,000
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		30,000		10,000
Beginning direct materials pounds		40,000		15,000
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 $560,000 for product JB 50 and $360,000 for product JB 60, and administrative expenses of $540,000 for product JB 50 and $340,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%.

create production budget for this problem