Question is in the photo.

Blue Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below. For the Year Ending December 31, 2017 Product Product JB 50 JB 60 Total JB 50 JB 60 Expected unit sales 404200 201400 Sales budget: Anticipated volume in units 404,200 201,400 Unit selling price 28 Unit selling price $21 $28 Production budget: Total sales 8488200 5639200 14127400 Desired ending finished goods units 29, 100 16,800 Beginning finished goods units 31,200 14,600 Direct materials budget: LINK TO TEXT Direct materials per unit (pounds) N LINK TO TEXT Desired ending direct materials pounds 32,000 19,500 Attempts: 3 of 10 used 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 Prepare the production budget for the year. Budgeted income statement : BLUE INC. Total unit cost $12 $22 Production Budget An accounting assistant has prepared the detailed manufacturing overhead JB 50 JB 60 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%. (a) Your answer is correct. Prepare the sales budget for the year. BLUE INC. O Sales Budget