can someone explain how to get the direct materials budget

Euqua Company's sales budget projects unit sales of part 198Z of 10,900 units in January, 12,200 units in February, and 14,000 units n March. Each unit of part 198Z requires 3 pounds of materials, which cost $4 per pound. Fuqua Company desires its ending raw naterials 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, 2019. a) Prepare a production budget for January and February 2020. Attempts: 2 of 5 used FUQUA COMPANY Direct Materials Budget January Required Production Units Direct Material Pounds Per Unit Total Materials Required $ $ Euqua Company's sales budget projects unit sales of part 198Z of 10,900 units in January, 12,200 units in February, and 14,000 units n March. Each unit of part 198Z requires 3 pounds of materials, which cost $4 per pound. Fuqua Company desires its ending raw naterials 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, 2019. a) Prepare a production budget for January and February 2020. Attempts: 2 of 5 used FUQUA COMPANY Direct Materials Budget January Required Production Units Direct Material Pounds Per Unit Total Materials Required $ $