Garver Industries has budgeted the following unit sales: The finished gcods units on hand on December 31,2019 , was 2,000 units, Each unit requires 3 pounds of raw materials that are estimated to cost an average of $4 per pcund. It is the company's policy to maintain a firished goods inventory at the end of each month equal to 20% of next month's anticipated sales. Instructions For the first quarter of 2020 , prepare a production budget