Sheffield Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below. Sales budget: Anticipated volume in units Unit selling price Production budget: Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget: Direct labor time per unit Product JB 50 504,000 $35 37,800 31,500 2 37,800 50,400 $3 0.4 Product JB 60 252,000 $40 18,900 12,600 3 12,600 18,900 $4 0.6

Sheffield inc. is preparing its annual budgets for the vear ending December 31, 2022. Accounting assistants furnish the data showri below. An accounting assistant has prepared the detalled manufacturing overhead budget and the selling and administrative expense budzet The latter shows selling expenses of 5705,600 for product JB 50 and 5453,600 for product JB60 and adminlatrative expenses of $680,400 for product JB50 and $428.400 for product J860. Interest expense is $150,000 (not allocated to products) Income tanes are expected to be 20x (3) Prepare the sales budzet for the year