Blue Spruce Industries has budgeted the following unit sales: 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 imventory at the end of each month equal to 20% of next month's anticipated sales. The compary also has a policy of maintaininga 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. For the first quarter of 2022, prepare a production budget. For the first quarter of 2022, prepare a production budget