Oriole Company is preparing its budgeted income statement for 2025. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total 1,040,000 units. Quarterly sales are 19%,26%,27%, and 28%, respectively. The unit selling price is expected to be $41 for the first three quarters and $46 beginning in the fourth quarter. Sales in the first quarter of 2026 are expected to be 10% higher than the budgeted sales for the first quarter of 2025 . Production. Management desires to maintain the ending finished goods inventories at 20% of the next quarter's budgeted sales volume. Direct materials. Each unit requires 2 pounds of raw materials at a cost of $11 per pound. Management desires to maintain raw materials and inventories at 10% of the next quarters production requirements. Assume the production requirements for the first quarter of 2026 are 468,000 pounds. Budget 0.4 hours of direct labor per unit, labor cost at $11 per hour, and manufacturing overhead at $17 per direct labor hour. Is budgeted selling and administrative expenses for 2025 are $6,240,000.

Calculate the budget of total unit cost