Product JB 50 Product JB 60 Sales budget 404,200 201,400 Anticipated volume in units $ 21 $ 28 Unit selling price Production budget 29,100 16,800 Desired ending finished goods units 31,200 14,600 Beginning finished goods units Direct materials budget Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound 32,000 41,700 $3 2 19,500 14,100 $3 Direct labor budget 0.4 0.6 Direct labor time per unit Direct labor rate per hour Budgeted income statement: $12 $12 $ 12 $ 22 Total unit cost