Wildhorse Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the following. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 488,000 244,000 Unit selling price $20 $25 Production budget: Desired ending finished goods units 36,600 18,300 Beginning finished goods units 30,500 12,200 Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 36,600 12,200 Beginning direct materials pounds 48,800 18,300