Cheyenne Industries has budgeted the following unit sales: The finished goods units on hand on December 31,2021 was 2:100 units. Each unit of finished goods requires 2 pounds of direct materials that are estimated to cost an average of 55 per pound. It is the company's pollicy to maintain a finished goods inventory at the end of each month equal to 20% of next month's anticipated sales. The cempany also has a policy of maintaining a direct materias inventory at the end of eachmonth equal to 30% of the pounds needed for the following monthis production. There were 6,060 pounds of direct materials on hand at December 31.2021. For the first quarter of 2022, prepare a production budget For the first quarter of 2022, prepare a production budget