Crane Company's sales budget projects unit sales of part 1982 of 8,000 units in January, 9,600 units in February, and 10,400 units in March. Each unit of part 1982 requires 4 pounds of materials, which cost $2 per pound. Crane 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, 2021. (a) Prepare a production budget for January and February 2022. CRANE COMPANY Production Budget January February