Sheffield Company's sales budget projects unit sales of part 1982 of 12,600 units in January, 14,200 units in February, and 17,300 units in March. Each unit of part 1982 requires 4 pounds of materials, which cost $2 per pound. Sheffield Company desires its ending raw materials inventory to equal 40% of the next month's production requirements, and its ending finished goods inventory to equal 20% of the next month's expected unit sales. These goals were met at December 31, 2021 (a) Prepare a production budget for January and February 2022. SHEFFIELD COMPANY Production Budget January Februar (b). Prepare a direct materials budget for January 2022 SHEFFIELD COMPANY Direct Materials Budget January > $