Sales budget: Anticipated volume in units . 464,000232,000 Unit selling price $35$40 Production budget: Desiredendingfinishedgoodsunits34,80017,400 Beginningfinishedgoodsunits29,00011,600 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds 34,80011,600 Beginning direct materials pounds 46,40017,400 Cost per pound $3$4 Direct labor budget: Direct labor time per unit 0.40.6 Direct labor rate per hour $12$12 Budgeted income statement: Total unit cost $13$20 Sales Budget For the Year Ending December 31,2022 * Expected Unit Sales : 464000JB50+4232000JB60 Total Unit Selling Price: : eTextbook and Media BONITA INC. Production Budget For the Year Ending December 31, 2022 JB 50 JB60 Expected Unit5ales Add : : Desired Ending Finished Goods Units Total Required Units Less : : Beginning Finished Goods Units Required Production Units eTextbook and Media BONITA INC. Direct Materials Budget JB50JB60