\begin{tabular}{lc} & Unit Sales \\ \cline { 2 - 2 } January & 70,000 \\ February & 65,000 \\ March & 60,000 \\ April & 42,000 \end{tabular} Pets Plus, Inc. Production Budget For the First Quarter of the Year Pet Plus, Inc. Direct Materials Purchases Budget for Bottles For January and February Pet Plus, Inc. Direct Materials Purchases Budget for Fluid mixture For January and February