Lens Junction sells lenses for $44 each and is estimating sales of 14,000 units in January and 17,000 in February. Each lens consists of 2 pounds of silicon costing $2.50 per pound, 3 oz of solution costing $3 per ounce, and 45 minutes of direct labor at a labor rate of $16 per hour. Desired inventory levels are:

Jan. 31Feb. 28Mar. 31Beginning inventoryFinished goods4,6004,8005,100Direct materials: silicon8,4009,2009,300Direct materials: solution11,20011,80012,800

Prepare a sales budget.