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Bramble Company's sales budget projects unit sales of part $1982$ of $12\mathrm{.}200$ units in January, $13\mathrm{.}800$ units in february. and $16,700$ units in March. Each unit of part $1982$ requires $4$ pounds of materials, which cost $$2$ per pound Bramble Company desires its ending raw materials inventory to equal $40$ $ of the next month's production requifements, and its ending finished goods inventory to equal $20\%$ of the next month's expected unit sales. These goals were met at December $31,2024.$

$($a$)$

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Prepare a production budget for January and February $2025.$

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Prepare a direct materials budget for January $2025.$

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