Fuqua Company$$s sales budget projects unit sales of part $198$Z

of$10,200$units in January,$12,600$units in

February, and$13,800$units in March. Each unit of part

$198$Z requires$4$pounds of materials, which cost

$$3$per pound. Fuqua 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 $31,$

$2016.$