Bramble Industries has budgeted the following unit sales:$2022$JanuaryFebruaryMarchAprilMayUnits$10,0008,0009,50011,50014,500$The finished goods units on hand on December $31,2021$ 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 $31,2021.$SUPPORT$($a$)$For the first quarter of $2022,$ prepare a production budget. $($b$)$ for the first wuarter of $2022,$ prepare a direct materials budget.