B. The Amazing Company has budgeted the following unit sales: 2022 Units January 23,000 February 12,000 March 15,800 April May 14,000 25,200 The finished goods units in hand on December 31, 2021, were 1,500 units. Each unit requires 3 kg of raw material which is estimated to cost an average of RM3.80 per kg. It is the company's policy to maintain a finished goods inventory at the end of each month equal to 10% of next month's anticipated sales. They also have a policy of maintaining a raw materials inventory at the end of each month equal to 20% of the kg needed for the following month's production. There was 10,200 kg of raw materials on hand on December 31, 2021. Required: Using the information above, prepare: H. A Production Budget for the first quarter of 2022. A Direct Material Budget for the first quarter of 2022. (Note: Round up all figures to the nearest integer numbers). (5 marks) (10 marks) (Total: 35 Marks)