Prepare the sales budget for the year.

Blue Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below. BLUE INC. Product Product Sales Budget JB 50 JB 60 Sales budget: JB 50 JB 60 Total Anticipated volume in units 404,200 201,400 Unit selling price Expected unit sales $21 $28 Production budget: Unit selling price Desired ending finished goods units 29,100 16,800 Beginning finished goods units 31,200 14,600 Total sales Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds 32,000 19,500 Beginning direct materials pounds 41,700 14,100 Cost per pound Direct labor budget: Direct labor time per unit 0.4 0.6 Direct labor rate per hour $12 $ 12 Budgeted income statement: Total unit cost $12 $22 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $663,000 for product JB 50 and $364,000 for product JB 60, and administrative expenses of $541,000 for product JB 50 and $342,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%. Prepare the sales budget for the year