Sheridan Inc. is preparing its annual budgets for the year ending December $31,2022.$ Accounting assistants furnish the data shown below.

$\backslash$table$[[\backslash$table$[[$Product$],[$JB $50]],\backslash$table$[[$Product$],[$JB $60]]]]$

Sales budget:

Anticipated volume in units

Unit selling price

$456,000,228,000$

$$25,$$$30$

Production budget:

Desired ending finished goods units $,34,200,17,100$

Beginning finished goods units

$28,500,11,400$

Direct materials budget:

Direct materials per unit $($pounds$)$

$2,3$

Desired ending direct materials pounds $,34,200,11,400$

Beginning direct materials pounds $45,600,17,100$

Costper pound

$$3,$$$4$

Direct labor budget:

$\backslash$table$[[$Direct labor time per unit,$0\mathrm{.}4,0\mathrm{.}6],[$Direct labor rate per hour,$$12,$$$12$