and February of 2022 are 3.200 and 4,000 units, respectively 2 pounds of row materials are needed for each unit, and the estimated cost per pound is 56 . Management desires an ending imventory equal to 25% of next month's materials recuirements Prepare the direct materials budget for January. Direct Materials Budget 55 and February of 2022 are 3.200 and 4,000 units, respectively 2 pounds of row materials are needed for each unit, and the estimated cost per pound is 56 . Management desires an ending imventory equal to 25% of next month's materials recuirements Prepare the direct materials budget for January. Direct Materials Budget 55