Sunland Company's sales budget projects unit sales of part 1987 of 12,000 units in January, 13,600 units in February, and 16,400 units in March. Each unit of part 1987 requires 4 pounds of materials, which cost $2 per pound. Sunland 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.