Fuqua Company's sales budget projects unit sales of part 1982 of 10,800 units in January, 12,600 units in February, and 13,500 units in March. Each unit of part 1987 requires 4 pounds of materials, which cost $4 per pound. Fuqua Company desires its ending raw materials inventory to equal 40% of the next month's production requirements, and it ending finished goods inventory to equal 20% of the next month's expected unit sales. These goals were met at December 31, 2019. Prepare a production budget for January and February 2020. FUQUA COMPANY Production Budget For the Two Months Ending February 28, 2020 v January February Expected Unit Sales 10800 12600 Add v Desired Ending Finished Goods Inventory Total Required Units v Less v . Beginning Finished Goods Inventory Required Production Units