Coronado Company's sales budset projects unit sales of part 1982 of 9,200 units in January, 10.800 units in February, and 12,200 units in March Each unit of part 1982 requires 4 pounds of materials, which cost $2 per pound, Coronado Company desires its ending raw materials inventory to equal 40 \% of the next montl's production requirements, and its endirg finished goods inventory to equal 20% of the next inonth's expected unit sales. These goals were met at December 31, 2021. (a) Prepse a production budget for January and February 2022 . CORONADO COMPANY Direct Materials Budget