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For the first quarter of 2022 , prepare a production budget. For the first quarter of 2022, prepare a production budget. Flocinder industries has budgeted the folowinc unit sales: The finished soods units on hand on December 31.2021 was 2.100 units. Each unit of hisished goods reouires 2 pounds of direct the end af exch month equal to 205 of next montis aoticipated sales. The comparry asso has a peliky of maintaining a direct inaterials inventory at the end of each monthequal to 3005 of the pounds needed for the following monthi production. There were 6000 pounds of direct materiafi on hand at Decenber 31, 2021