Ivanhoe Manufacturing has projected sales of its product for the next six months as follows: The product sells for $130, variable expenses are $91 per unit, and fixed expenses are $1,300 per month. The finished product requires 4 units of raw material and 10 hours of direct labour. The company tries to maintain an ending inventory of finished goods equal to the next 2 months of sales and an ending inventory of raw materials equal to half of the current month's usage. Prepare a forecast of the units of direct materials required for February, March, and April