BE9-4 Perine Company has 2,000 pounds of raw materials in its December 31, 2016, end- ing inventory. Required production for January and February of 2017 are 4,000 and 5,000 units, respectively. Two pounds of raw materials are needed for cach unit, and the esti mated cost per pound is $6. Management desires an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January