Sheridan Company's sales budget projects unit sales of part 198Z of 9,700 units in January, 11,500 units in February, and 12,700 units in March. Each unit of part 198Z requires 2kg of material5, which cost $3 per kilogram. Sheridan Company wants its ending 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. Productron Buagere1y:2 For the Two Months Ending February 29, 2022 Total required units Less v: Beginning finished goods irventory. Required productions in units Prepare a direct materials budget for January 2022