The sales budget for Carmel shows that 22,000 units of Product A and 24,000 units of Product B are going to be sold for prices of $12.00 and $14.00, respectively. The desired ending inventory of Product A is 20% higher than its beginning inventory of 4,000 units. The beginning inventory of Product B is 4,500 units. The desired ending inventory of B is 5,000 units. Total budgeted sales of both products for the year would be: