Crane Company's sales budget projects unit sales of part 1982 of 12,600 units in January 14,200 units in February and 15,000 units in March. Each unit of part 198Z 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. CRANE COMPANY Production Budget January February Units To Be Produced