Swifty 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 328,000 164,000 Unit selling price $20 $25 Production budget: Desired ending finished goods units 24,600 12,300 Beginning finished goods units 20,500 8,200 Direct materials budget: Direct materials per unit (pounds) 3 Desired ending direct materials pounds 24,600 8,200 Beginning direct materials pounds 32,800 12,300 Cost per pound $3 $4 Direct labor budget: Direct labor time per unit 0.4 0.6 Direct labor rate per hour 42 $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 $459,200 for product JB 50 and $295,200 for product JB 60, and administrative expenses of $442,800 for product JB 50 and $278,800 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%. (a) Prepare the sales budget for the year