Blue Spruce Industries has budgeted the following unit sales: 2022 Units January 10,200 February 8,000 March 9,000 April 11,500 May 15,300 The finished goods units on hand on December 31, 2021 was 2.040 units. Each unit of finished goods requires 2 pounds of direct materials that are estimated to cost an average of $5 per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to 20% of next month's anticipated sales. The company also has a policy of maintaining a direct materials inventory at the end of each month equal to 30% of the pounds needed for the following month's production. There were 5,856 pounds of direct materials on hand at December 31, 2021. (a) For the first quarter of 2022, prepare a production budget.