Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017.Accounting assistants furnish the data shown below. Product Product JB 50 JB 60 Sales budget: Anticipated volume in units Unit selling price 404,400 204,600 $21 $27 Production budget: Desired ending finished goods units Beginning finished goods units 27,900 16,900 34,100 13,400 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 2 18,100 43,900 11,100 4 32,900 $2 Direct labor budget: Direct labor time per unit Direct labor rate per hour Budgeted income statement 0.3 0.6 $11$11 Total unit cost $13 $21 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $ 664,000 for product JB 50 and $364,000 for product JB 60, and administrative expenses of $542,000 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%