Fuqua Company's sales budget projects unit sales of part 198z of 10, 300 units in January, 13,000 units in February, and 14,000 units in March. Each unit of part 1982 requires 4 pounds of materials, which cost $5 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 me: at December 31, 2016. Prepare a production budget for January and February 2017