Waterway Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants have provided the following data: Sales budget Product LN 35 Product LN 40 Expected volume in units 398,000 240,000 Unit selling price $31 $37 Production budget Desired ending finished good units 27,000 19,000 Beginning finished goods units 19,000 16,000 Direct materials budget: Direct materials per unit (kilograms) 2 3 Desired kilograms of ending direct materials 51,000 17,000 Beginning kilograms of direct materials 39,000 11,000 Cost per kilogram $2 $3 Direct labour budget Direct labour time per unit (hours) 0.50 0.70 Direct labour rate per hour $12 $12 Budgeted income statement Total unit cost $11 $20 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expenses budget. The latter shows selling expenses of $846,000 for product LN 35 and $389,000 for product LN 40, and administrative expenses of $520,000 for product LN 35 and $181,000 for product LN 40. Income taxes are expected to be 30%. Prepare the sales budget for the year. Expected sales in units Unit selling price Total sales LA WATERWAY INC. Sales Budget For the Year Ending December 31, 2022 LN 35 $ LN 40 Total 6A $ $ $