Sales budget: Anticipated volume in units Unit selling price 344,000$35172,000$40 Production budget: Desired ending finished goods units 25,80012,900 Beginning finished goods units 21,500 \& 8,600 Direct materials budget: Direct materials per unit (pounds) 2 . 3 Desired ending direct materials pounds 25,8008,600 Beginningdirectmaterialspounds34,40012,900 Cost per pound $3$4 Direct labor budget: Direct labor time per unit Direct labor rate per hour $12$12 Budgeted income statement: Total unit cost $13$20 Prepare the production budget for the year