Cheyenne Industries has beifgeted the following unit sales: The finithed poods units on hand on December 31:2021. was 2,100 units. Each unit of frished goods roquires 2 pounds of direct materials that are estimated to cost an average of 55 per pound. it is the company's policy to maintain a finished goods inventory at the end of each month equal to 20% of noct months anticipated sales. The cornpany also has a policy ot maintaining a direct materials inventory at the end of each month equal to 10G of the pounds needed for the following month's production. There were 6.060 pounds of direct materials oni hand at Decenber 31.2024. (a) For the firmouarter of 20z2. prepare a production budiet. For the first quarter of 2022, prepore aproduction buidset