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		403,300		202,500
Unit selling price		$ 21		$ 28
Production budget:
Desired ending finished goods units		26,800		16,700
Beginning finished goods units		33,800		12,900
Direct materials budget:
Direct materials per unit (pounds)		1		2
Desired ending direct materials pounds		33,300		18,800
Beginning direct materials pounds		44,800		13,300
Cost per pound		$ 3		$ 3
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		$ 14		$ 21

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $ 661,000 for product JB 50 and $ 364,000 for product JB 60, and administrative expenses of $ 541,000 for product JB 50 and $ 341,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%.

DELEON INC. Direct Materials Budget choose the accounting period December 31, 2020For the Quarter Ending December 31, 2020For the Year Ending December 31, 2020
		JB 50		JB 60		Total
select an opening direct materials budget item Direct Materials PurchasesBeginning Finished Goods UnitsTotal Required Direct Labor HoursBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Direct Labor CostTotal Cost of Direct Materials PurchasesDirect Labor Time per UnitTotal Required UnitsDirect Materials per UnitUnits to be ProducedDesired Ending Finished Goods UnitsDirect Labor Cost per HourTotal Materials RequiredDesired Ending Direct Materials (Pounds)Cost per PoundExpected Unit Sales		enter a number of units		enter a number of units
select an item Total Cost of Direct Materials PurchasesTotal Materials RequiredTotal Pounds Needed for ProductionDirect Materials per UnitDirect Labor Time per UnitTotal Direct Labor CostDesired Ending Direct Materials (Pounds)Direct Materials PurchasesTotal Required UnitsDirect Labor Cost per HourTotal Required Direct Labor HoursBeginning Direct Materials (Pounds)Desired Ending Finished Goods UnitsBeginning Finished Goods UnitsCost per PoundExpected Unit SalesUnits to be Produced		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the first part Total Required UnitsDirect Materials PurchasesTotal Materials RequiredTotal Direct Labor CostExpected Unit SalesUnits to be ProducedTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Direct Materials per UnitTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Direct Labor Cost per HourDirect Labor Time per UnitBeginning Finished Goods UnitsDesired Ending Finished Goods UnitsCost per PoundTotal Required Direct Labor Hours		enter a total amount of pounds for the first part		enter a total amount of pounds for the first part
select between addition and deduction LessAdd: select an item Direct Materials per UnitDirect Labor Cost per HourUnits to be ProducedTotal Direct Labor CostTotal Required Direct Labor HoursTotal Required UnitsBeginning Direct Materials (Pounds)Expected Unit SalesTotal Pounds Needed for ProductionDesired Ending Finished Goods UnitsDesired Ending Direct Materials (Pounds)Cost per PoundDirect Labor Time per UnitTotal Cost of Direct Materials PurchasesTotal Materials RequiredBeginning Finished Goods UnitsDirect Materials Purchases		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the second part Total Required Direct Labor HoursTotal Cost of Direct Materials PurchasesDirect Labor Time per UnitTotal Required UnitsTotal Materials RequiredDirect Materials PurchasesDirect Materials per UnitDesired Ending Direct Materials (Pounds)Units to be ProducedBeginning Direct Materials (Pounds)Desired Ending Finished Goods UnitsDirect Labor Cost per HourBeginning Finished Goods UnitsTotal Pounds Needed for ProductionCost per PoundExpected Unit SalesTotal Direct Labor Cost		enter a total amount of pounds for the second part		enter a total amount of pounds for the second part
select between addition and deduction LessAdd: select an item Total Cost of Direct Materials PurchasesBeginning Finished Goods UnitsCost per PoundTotal Pounds Needed for ProductionTotal Required UnitsDirect Materials per UnitTotal Materials RequiredDesired Ending Finished Goods UnitsExpected Unit SalesDesired Ending Direct Materials (Pounds)Units to be ProducedTotal Direct Labor CostBeginning Direct Materials (Pounds)Direct Labor Time per UnitTotal Required Direct Labor HoursDirect Labor Cost per HourDirect Materials Purchases		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the third part Desired Ending Finished Goods UnitsDirect Labor Cost per HourTotal Cost of Direct Materials PurchasesTotal Required UnitsDesired Ending Direct Materials (Pounds)Beginning Direct Materials (Pounds)Total Required Direct Labor HoursTotal Materials RequiredBeginning Finished Goods UnitsTotal Direct Labor CostTotal Pounds Needed for ProductionDirect Materials PurchasesDirect Materials per UnitExpected Unit SalesUnits to be ProducedDirect Labor Time per UnitCost per Pound		enter a total amount of pounds for the third part		enter a total amount of pounds for the third part
select an item Cost per PoundUnits to be ProducedBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Labor Cost per HourDesired Ending Finished Goods UnitsDirect Labor Time per UnitDesired Ending Direct Materials (Pounds)Direct Materials PurchasesTotal Cost of Direct Materials PurchasesBeginning Finished Goods UnitsExpected Unit SalesTotal Direct Labor CostTotal Required UnitsDirect Materials per UnitTotal Materials Required		$ enter a dollar amount		$ enter a dollar amount
select a closing direct materials budget item Total Materials RequiredDesired Ending Direct Materials (Pounds)Direct Labor Time per UnitTotal Cost of Direct Materials PurchasesDesired Ending Finished Goods UnitsTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Direct Labor Cost per HourTotal Required UnitsUnits to be ProducedTotal Required Direct Labor HoursDirect Materials per UnitBeginning Finished Goods UnitsCost per PoundTotal Direct Labor CostDirect Materials PurchasesExpected Unit Sales		$ enter a total dollar amount		$ enter a total dollar amount		$ enter a total dollar amount