Pina Colada Industries has budgeted the following unit sales $2022$ Units January $10,000$ February $8,500$ March $9,000$ April$11,000$ May$14,500$ The finished goods units on hand on December $31,2021$ was $2,000$ unitsEach unit of finished goods requires $3$ pounds of direct materials that are estimated to cost an average of $$5$ per pound. It is the company's 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 maintaining a direct materials inventory at the end of each month equal to $30\%$ of the pounds needed for the following month's production There were $8,730$ pounds of direct materials on hand at December $31,2021.$ For the first quarter of $2022($January$-$March$),$ prepare a direct materials budget.