Carla Vista Company's sales budget projects unit sales of part $198Z$ of $10,200$ units in January, $12,100$ units in February, and $13,900$ units in March. Each unit of part $198Z$ requires $3$ pounds of materials, which cost $$3$ per pound. Carla Vista 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 $31,2019.$

$($a$)$

Prepare a production budget for January and February $2020.$

CARLA VISTA COMPANY

Production Budget

January

Prepare a direct materials budget for January $2020.$