Fuqua Company's sales budget projects unit sales of part 198Z of10,100units in January,12,100units in February, and13,500units in March. Each unit of part 198Z requires3pounds of materials, which cost $4per pound. Fuqua Company desires its ending raw materials inventory to equal 40% of the next month's production requirements, and its ending finished goods inventory to equal 20% of the next month's expected unit sales. These goals were met at December 31, 2016.

Create a production budget for January and February 2017.