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.

		Type of Box
	C				P
Direct material required per 100 boxes:
Paperboard ($0.34 per pound)		50	pounds			90	pounds
Corrugating medium ($0.17 per pound)		40	pounds			50	pounds
Direct labor required per 100 boxes ($14.00 per hour)		0.35	hour			0.70	hour

The following production-overhead costs are anticipated for the next year. The predetermined overhead rate is based on a production volume of 410,000 units for each type of box. Production overhead is applied on the basis of direct-labor hours.

Indirect material	$	12,450
Indirect labor		82,190
Utilities		34,500
Property taxes		23,000
Insurance		18,000
Depreciation		36,500
Total	$	206,640

The following selling and administrative expenses are anticipated for the next year.

Salaries and fringe benefits of sales personnel	$	118,500
Advertising		24,500
Management salaries and fringe benefits		139,000
Clerical wages and fringe benefits		41,000
Miscellaneous administrative expenses		6,400
Total	$	329,400

The sales forecast for the next year is as follows:

	Sales Volume				Sales Price
Box type C		415,000	boxes		$	135.00	per hundred boxes
Box type P		415,000	boxes			195.00	per hundred boxes

The following inventory information is available for the next year. The unit production costs for each product are expected to be the same this year and next year.

	Expected Inventory January 1			Desired Ending Inventory December 31
Finished goods:
Box type C	14,000	boxes		9,000	boxes
Box type P	24,000	boxes		19,000	boxes
Raw material:
Paperboard	17,000	pounds		7,000	pounds
Corrugating medium	7,000	pounds		12,000	pounds

Prepare a master budget for FreshPak Corporation for the next year. Assume an income tax rate of 40 percent.

Required:

1. Prepare the sales budget for the next year. (Round "Sales price per unit" to 2 decimal places.)