Product JB 50 Product JB 60 402,600 $23 201,800 $27 19,900 28,700 34,800 14,100 Sales budget: Anticipated volume in units Unit selling price Production budget: Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget: Direct labor time per unit Direct labor rate per hour Budgeted income statement: Total unit cost 34,800 43,300 19,900 12,700 0.6 $12 $22 U ule year. BRIDGEPORT INC. Production Budget JB 50 JB 60