Blue'Spruce Industries has budgeted the following unit sales: The finlshed 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 maintaininga direct materials inventary 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. BLUE SPRUCEINDUSTRIES Production Budget January February For the first quarter of 2022 , prepare a production budget. BLUE SPRUCEINDUSTRIES Production Budget January February March Total