Fuqua Company's sales budget projects unit sales of part 1982 of 10,900 units in January, 12,800 units in February, and 13,100 units in March. Each unit of part 198Z requires 4 pounds of materials, which cost $3 per pound. Fupua Company desires its ending raw materials imventory to equal 40% of the next month's production requirements, and its ending fishish goods igventory to equal 20% of the next month's expected unit sales, These goaks were met at December 31.2019. Prepare a direct materials budget for January 2020