$\backslash$table$[[$The Get Smart Company has developed the Phone$-$in$-$a$-$Shoe$],[$Information about it is as follows:,,$],[,],[$They are beginning production January $2025],[$Projections for the first $3$ months are as follows:$],[,],[$Sales $($units$),],[$January$,50000],[$February$,70000],[$March$,100000],[,],[$Each phone required $3$ yards of material at $$5$ per yard$],[$Get Smart wants ending inventory of shoes to be $20\%$ of next month's projected sales$],[$Get Smart wants ending inventory of raw materials to be $15\%$ of next month's needs$],[],[$REQUIRED$,,],[,$A$)$ PREPARE THE PRODUCTION BUDGET $($IN UNITS$)$ FOR JANUARY$],[,$B$)$ PREPARE THE MATERIALS BUDGET $($IN UNITS$)$ FOR JANUARY$]]$