Novak Industries has budgeted the following unit sales: The finished goods units on hand on December 31,2021 was 2,100 units. Each unit of finished goods requires 3 pounds of direct. materials that are estimated to cost an average of $5 per pound. It is the companys policy to maintain a finished goods inventory at the end of each month equal to 20% of next month's anticipated sales. The company also has a policy of maintaininga direct materials inventory at the end of each month equal to 30 of the pounds needed for the following month's production. There were 9,000 pounds of direct materials on hand at December 31, 2021: For the first auarter of 2022. prepare a production budget, For the first quarter of 2022, prepare a direct materials budget