Swifty Industries has budgeted the following unit sales:

$\backslash$table$[[2027,$Units$],[$January$,10,000],[$February$,8,000],[$March$,9,000],[$April$,11,000],[$May$,15,500]]$

The finished goods units on hand on December $31,2026$ was $2,000$ units. Each unit of finished goods requires $2$ pounds of direct materials that are estimated to cost an average of $$5$ per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to $20\%$ of next month's anticipated sales. The company also has a policy of maintaining a direct materials inventory at the end of each month equal to $30\%$ of the pounds needed for the following month's production. There were $5,760$ pounds of direct materials on hand at December $31,2026.$

$($a$)$

For the first quarter of $2027,$ prepare a production budget.