Blue Spruce Industries has budgeted the following unit sales: 2022 Units January 10,500 February 7,500 March 9,500 April 11,500 May 14,500 The finished goods units on hand on December 31, 2021 was 2,100 units. Each unit of finished goods requires 2 pounds of direct materials that are estimated to cost an average of $6 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 5,940 pounds of direct materials on hand at December 31, 2021. (a) For the first quarter of 2022, prepare a production budget.