Aerine Company has 2,970 pounds of raw materiaks in its December 31, 2019, endine inventory. Required production for January and February of 2020 are 4,500 and 6,000 units, respectively. 3 pounds of raw materials are needed for each unit, and the nstimated cont per pound is 57 . Maragement desires an ending imentory equal to 22% of next manthi materials requirenents. Prepare the direct materials budget for january