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 imentory to equal 400 of the next month's production requirements, and its ending finished goods inwentory to equal 20% of the next month's expected unit sales. These goals were met at, December 31,2019. (a) Prepare a production budget for Jamuary and Febeuary 2020. Prepare a production budget for January and February 2020. FUQUA COMPANY Direct Materials Budget