Vaughn Inc. is preparing its annual budgets for the year ending December $31,2022.$ Accounting assistants furnish the data shown below.

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $$694,400$ for product JB $50$ and $$446,400$ for product JB $60,$ and administrative expenses of $$669,600$ for product JB $50$ and $$421,600$ for product JB $60.$ Interest expense is $$150,000($not allocated to products$).$ Income taxes are expected to be $20\%.$