Deleon Inc. is preparing its annual budgets for the year ending December 31,2020 . Accounting assistants furnish the data shown below. An accounting assistant has prepared the detalled manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $665,000 for product JB50 and $361.000 for product JB60, and administrative expenses of 5541.000 for product jB50 and $344,000 for product JB60. Interest expense is $150000 (not allocated to products). Income tuxes Prepare the direct materials budget for the year