Fuqua Company's sales budget projects unit sales of part 198Z of 10,800 units in January, 12,600 units in February, and 13,500 units in March. Each unit of part 198Z requires 4 pounds of materials, which cost $4 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 inventory to equal 20% of the next month's expected unit sales. These goals were met at December 31, 2019. Prepare a production budget for January and February 2020. Prepare a direct materials budget for January 2017