Garver Industries has budgeted the following unit sales:

January 10,000 units, February 8,000 units, March 9,000 units ,April 11,000 units, May 15,000 units.

The finished goods units on hand on December 31, 2012, 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, 2012. Instructions For the first quarter of 2013, prepare (1) a production budget and (2) a direct materials budget.

1. January February March Total

Expected Unit sales 10,000 8,000 9,000

Desired ending finished goods units 1,600 1,800 2,200

Total required units 11,600 9,800 11,200

Less: Beginning finished goods units 2,000 1,600 1,800

Required production units 9,600 8,200 9,400 27,200

*April units: 11,000 x 20%

Question: Can someone explain and show me step by step how to get the "Desired ending finished goods units" and "Less: Beginning finished goods units" part? Also for number 2, how can i calculate and find Desired ending direct materials (pounds) and less: Beginning direct mtaterials (pounds)