Garver Industries has budgeted the following unit sales: 2022 Units January 10,000 February 8,000 March 9,000 April May 11,800 15,000 The finished goods units on hand on December 31, 2021, was 2,000 units**. Each unit requires 3 pounds of raw materials that are estimated to cost an average of $4 per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to 20% of next month's anticipated sales. They also have a policy of maintaining a raw materials inventory at the end of each month equal to 30% of the pounds needed for the following month's production. There were 8,640 pounds of raw materials on hand at December 31, 2021. Instructions: For the first quarter of 2022, prepare a production budget. Using the space provided on the D2L January. to record the required production units for the month of