Bonita Company's sales budget projects unit sales of part 1982 of 9,000 units in January, 10,600 units in February, and 11,900 units in March. Each unit of part 1987 requires 4 pounds of materials, which cost $2 per pound. Bonita Company desires its ending raw materials inventory to equal 40% of the next month's production requirements, and its ending finished goods inventory to equal 20% of the next month's expected unit sales. These goals were met at December 31, 2021. (a) (b) Prepare a direct materials budget for January 2022. BONITA COMPANY Direct Materials Budget For the Month Ending January 31, 2022 January Expected Unit Sales 9000 Desired Pounds in Ending Materials Inventory v 2172 Total Materials Required 11172 v v