Fuqua Company's sales budget projects unit sales of part 1982 of 10,700 units in January, 12,400 units in February, and 13,500 units in Mareh, Eachunit of part 1982 requires 2 pounds of materials, which cost $5 per pound. Fuqua Company desiresits ending raw materials imventory to equal 40% of the next month's production requirements, and its ending finished goods imventory to equal 20%6 of the next month's expected unit sales. These goals were met at December 31, 2019