Fuqua Company's sales budget projects unit sales of part 198Z of 11,000 units in January, 12,400 units in February, and 13,700 units in March. Each unit of part 198Z 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 fished goods inventory to equal 20% of the next month's expected unit sales. These goals were met at December 31, 2016. Prepare a production budget for January and February 2017 FUQUA COMPANY Prepare a direct materials budget for January 2017. FUQUA COMPANY Direct Materials Budget January