raw materials inventory to equal $40\%$ of the next month's production requirements, and its ending finished goods inventory 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 $2022.$

SHERIDAN COMPANY

Production Budget$-198$Z

For the Two Months Ending February $29,2022$

Prepare a direct materials budget for January $2022.$

Month

SHERIDAN COMPANY

Direct Materials Budget $($kgs$)$

For the Month Ending January $31,2022$

Total

$$

${}_{?}$