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		480,000		240,000
Unit selling price		$30		$35
Production budget:
Desired ending finished goods units		36,000		18,000
Beginning finished goods units		30,000		12,000
Direct materials budget:
Direct materials per unit (pounds)		2		3
Desired ending direct materials pounds		36,000		12,000
Beginning direct materials pounds		48,000		18,000
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 $672,000 for product JB 50 and $432,000 for product JB 60, and administrative expenses of $648,000 for product JB 50 and $408,000 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 choose the accounting period For the Year Ending December 31, 2022For the Quarter Ending December 31, 2022December 31, 2022
		JB 50		JB 60		Total
select an opening sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		enter a number of units		enter a number of units
select a sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		$enter a dollar amount		$enter a dollar amount
select a closing sales budget item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount