Sunland Company's sales budget projects unit sales of part 1987 of 9,400 units in January, 11,000 units in February, and 12,500 units in March. Each unit of part 198Z 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. Prepare a production budget for January and February 2022. Expected Unit Sales SUNLAND COMPANY Production Budget For the Two Months Ending February 28, 2022 Add Desired Ending Finished Goods Inventory Total Required Units Less January 9400 February 11000 2200 2500 11600 13500 Beginning Finished Goods Inventory -1880 -2200 Required Production Units 9720 11300 Prepare a direct materials budget for January 2022. SUNLAND COMPANY Direct Materials Budget > January $ LA $