Sales budget: Anticipated volume in units Unit selling price 328,000$20164,000$25 Production budget Desired ending finished goods units Beginning finished goods units 24,60020,50012,3008,200 Direct materials budget. Directmaterialsperunit(pounds)Desiredendingdirectmaterialspounds224,60038,200 Beginning direct materials pounds 32,80012,300 Cost perpound Directlabor budget: Direct labor time per unit 0.40.6 Direct labor rate per hour Budgetedincome statement: Total unit cost $13$20 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $459,200 for product JB50 and $295,200 for product JB60, and administrative expenses of $442,800 for product JB 50 and $278,800 for product JB60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20% (a) Prepare the sales budget for the year