Novak Company's sales budget projects unit sales of part 198Z of 9,600 units in January, 12,500 units in February, and 12,600 units in March. Each unit of part 1982 requires 2kg of materials, which cost $3 per kilogram. Novak Company wants its ending raw materials inventory to equal 40% of the next month's production requirements, and its ending finished goods irventory 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. Prepare a direct materials budget for January 2022