Kingbird Company's sales budget projects unit sales of part 198Z of 9,500 units in January, 12,100 units in February, and 13,400 units in March. Each unit of part 198Z requires 2 kg of materials, which cost $4 per kilogram. Kingbird Company wants its ending raw materials inventory to equal 40% of the next month's production requirements, and its ending finished goods inventory to equal 25% of the next month's expected unit sales. These goals were met at December 31, 2021. Prepare a production budget for January and February 2022. KINGBIRD COMPANY Production Budget-198Z For the Two Months Ending February 29, 2022 Month Jan Feb