Fuqua Company's sales budget projects unit sales of part 1987 of 10,600 units in January, 12,000 units in February, and 13,200 units in March. Exchunit 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 irmentory to equat 20% of the next month's expected unit sales. These 80als were met at December 31, 2019. (a) Prepare a production budget for January and February 2020