Fuqua Company's sales budget projects unit sales of part 198Z of 12,900 units in January, 17,200 units in February, and 19,900 units in March. Each unit of part 198Z requires 2 pounds of materials, which cost $5 per pound. Fuqua Company desires its ending raw materials inventory to equal 30% of the next month's production requirements, and its ending finished goods inventory to equal 30% of the next month's expected unit sales. These goals were met at December 31, 2013. Prepare a production budget for January and February 2014. Prepare a direct materials budget for January 2014.