Sunland 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 376,000 188,000 Unit selling price $25 $30 Production budget: Desired ending finished goods units 28,200 14,100 Beginning finished goods units 23,500 9,400 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 28,200 9,400 Beginning direct materials pounds 37,600 14,100 Cost per pound $3 $4 Direct labor budget: Direct labor time per unit 0.4 0.6 Direct labor rate per hour $12 $12 Budgeted income 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 $526,400 for product JB 50 and $338,400 for product JB 60, and administrative expenses of $507,600 for product JB 50 and $319,600 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%. Prepare the sales budget for the year. SUNLAND INC. Sales Budget JB 50 JB 60 Total > $ TA $ $ > $ $ Prepare the production budget for the year. ORIOLE INC. Production Budget JB 50 JB 60 eTextbook and Media Prepare the direct materials budget for the year. ORIOLE INC. Direct Materials Budget JB 50 JB 60 >