Vaughn Company's sales budget projects unit sales of part 198Z of 9,800 units in January, 11,400 units in February, and 13,100 units in March. Each unit of part 198Z requires 4 pounds of materials, which cost $2 per pound. Vaughn 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. (a) Prepare a production budget for January and February 2022