Fuqua Company's sales budget projects unit sales of part 1982 of 10,400 units In January, 12,200 units in February, and 13,200 units In March. Each unit of part 1982 requires 3 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, 2013. Your answer is partially correct. Try again. Prepare a production budget for January and February 2014. Prepare a direct materials budget for January 2014