Waterway Companys sales budget projects unit sales of part 1987 of 12800 units in January 14 400 units in February and 17600 units in March. Eachunit of part 1987 requires pounds of materials, which cost $2 per pound Waterway Company desires itsending raw materials inventory to equal 40% of the next month's production requirements and its ending finished goods Inventory to gut 20% of the next month's expected unit sales. These goals were met t December 31 2021. Prepare a direct materials budget for January 2022. WATERWAY COMPANY Direct Materials Budget January