Bramble Company's sales budget projects unit sales of part $198Z$ of $9,500$ units in January, $11,900$ units in February, and $13,700$ units

in March. Each unit of part $198Z$ requires $2kg$ of materials, which cost $$3$ per kilogram. Bramble Company wants its ending raw

materials inventory to equal $40\%$ of the next month's production requirements, and its ending finished goods inventory to equal $25\%$

of the next month's expected unit sales. These goals were met at December $31,2021.$

$($a$)$

Prepare a production budget for January and February $2022.$

BRAMBLE COMPANY

Production Budget$-198$Z

For the Two Months Ending February $29,2022$

Month