522-5 Preparing an operating budget-direct materials budget Bell expects to produce 1,800 units in January and 2,155 units in February. The company budgets 3 pounds per unit of direct materials at a cost of $10 per pound. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is 4,950 pounds. Bell desires the ending balance in Raw Materials Inventory to be 20% of the next rnonth's direct nnaterials needed for production. Desired ending balance for February is 4,860 pounds. Prepare Bell's direct materials budget for January and February. S22-6 Preparing an operating budget-direct labor budget Baker Company expects to produce 2,050 units in January and 1,994 units in February. Baker budgets five direct labor hours per unit. Direct labor costs aver $9 per hour. Prepare Baker's direct labor budget for January and February