Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below.
Product JB 50 Product JB 60
Sales budget:
Anticipated volume in units 403,400 201,800
Unit selling price $22 $27
Production budget:
Desired ending finished
goods units 27,500 17,200
Beginning finished goods units 32,800 13,800
Direct materials budget:
Direct materials per unit (pounds) 2 3
Desired ending direct
materials pounds 31,100 17,800
Beginning direct materials
pounds 42,600 12,000
Cost per pound $2 $3
Direct labor budget:
Direct labor time per unit 0.3 0.6
Direct labor rate per hour $10 $10
Budgeted income statement:
Total unit cost $13 $22
An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget.
The latter shows selling expenses of $662,000 for product JB 50 and $361,000 for product JB 60, and administrative expenses of $541,000 for product JB 50 and $345,000 for product JB 60.
Interest expense is $150,000 (not allocated to products).
Income taxes are expected to be 30%.
Prepare the Sales Budget for the year.

Read the overview below and complete the activities that follow. apartment complexes often look for ways to recruit new tenants and retain current tenants. although apartment complexes offer the tangible benefit of shelter to their tenants, many apartment complexes also offer additional services to tenants to encourage tenants to stay or to support the rent prices. the following scenario identifies the several service gaps of a company that runs an apartment complex as well as solutions for reducing these service gaps. concept review: customers have certain expectations about how a service should be delivered. a service gap occurs when the delivery of a service fails to meet customer expectations. there are four types of service gaps: knowledge gap, standards gap, delivery gap, and the communications gap. it is important for marketers to identify these gaps and develop strategies for minimizing them. match the example or solution to the appropriate service gap category.1. wait for repairs 5. train employees well2. understand expectations 6. incentives for tenants3. do not overpromise 7. family movie night4. empower employees 8. delayed lawn careservice gap example solutionknowledge gap standards gap delivery gap communication gap