January February Prepare a direct materials budget for January 2020. Fuqua Company's sales budget projects unit sales of part 198z of 11,000 units in January, 12,400 units in February, and 13,700 units in March. Each unit of part 1982 requires 3 pounds of materlals, which cost $3 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 monttis expected unit sales. These goals were met at December 31, 2019. Prepare a production budget for January and February 2020