JB50JB60 Sales budget: Anticipated volume in units Unit selling price 464,000$35232,000$40 Production budget: Desired ending finished goods units 34,80017,400 Beginningfinishedgoodsunits29,00011,600 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 34,80011,600 Beginning direct materials pounds 46,40017,400 Cost per pound $3 Direct labor budget: Direct labor time per unit Directlaborrateperhour$12$12 Budgeted income statement: Total unit cost $13$20 Prepare the sales budget for the year. Prepare the production budget for the year