Stacy Inc. has compiled the following data in order to put together its first quarter operating budget for 20XX: January February March April Sales (units) 15,000 14,800 16,000 16,500 Additional information: Stacy sells each unit for $85. Company policy is to have 20% of next month's sales (in units) in ending finished goods inventory. This policy was met in December. Company policy is to have 30% of next month's production needs in ending raw materials inventory. The production needs for April are 95,500 raw material units. This policy was met in December. It takes one and half pounds of materials to produce each unit and the cost is $4/pound. December 31 inventory of raw materials was 1,700 pounds. Required: Round the units to be produced and purchased to the nearest whole unit. Round the cost to the nearest dollar. A. Units to be produced in January are Units to be produced in February are Units to be produced in March are B. Pounds of direct materials to be purchased in January are Pounds of direct materials to be purchased in February are Cost of direct materials to be purchased in January is