Fuqua Company's sales budget projects unit sales of part 198Z of10,300units in January,13,000units in February, and14,000units in March. Each unit of part 198Z requires4pounds of materials, which cost $5per 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, 2019.

1. Make a production budget for January and February 2020.
2. Make a direct materials budget for January 2020.