Sheffield Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 504,000 252,000 Unit selling price $35 $40 Production budget: Desired ending finished goods units 37,800 18,900 Beginning finished goods units 31,500 12,600 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 37,800 12,600 Beginning direct materials pounds 50,400 18,900