Chris Company's sales budget projects unit sales of part 198Z of 15,000 units in January, 17,000 units in February, and 18,000 units in March. Each unit of part 1982 requires 2 pounds of materials, which cost $5 per pound. Chris Company desires its end- ing raw materials inventory to equal 20% 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, 2016. Instructions (a) Prepare a production budget for January and February 2017. (b) Prepare a direct materials budget for January 2017