FreshPak Corporation manufactures two types of cardboard boxes used in shipping canned food, fruit, and vegetables. The canned food box (type C) and the perishable food box (type P) have the following material and labor requirements. The following production-overhead costs are anticipated for the next year. The predetermined overhead rate is based on a production volume of 400,000 units for each type of box. Production overhead is applied on the basis of direct-labor hour5. The following selling and administrative expenses are anticipated for the next year. The sales forecast for the next year is as follows: The following inventory information is avaliable for the next year. The unit production costs for each product are expected to be the same this year and next year. Prepare a master budget for FreshPak Corporation for the next year. Assume an income tax rate of 40 percent. Required: 1. Prepare the salos budget for the next year. (Round "Sales price per unit" to 2 decimal places.)