Vaughn 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 60 392,000 196,000 $30 $35 29,400 14,700 24,500 9,800 Sales budget: Anticipated volume in units Unit selling price Production budget: Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget: Direct labor time per unit Direct labor rate per hour 2 3 29,400 9,800 39,200 14,700 $3 3 $4 0.4 0.6 $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 $548,800 for product JB 50 and $352,800 for product JB 60, and administrative expenses of $529,200 for product JB 50 and $333,200 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. VAUGHN INC. Sales Budget JB 50 JB 60 Total $ $ $ $ A