Bell Company expects to produce $1,850$ units in January and $2,140$ units in February. The company budgets five pounds per unit of direct materials at a cost of $$15$ 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 $5,700$ pounds. Bell Company desires the ending balance in Raw Materials Inventory to be $60\%$ of the next month's direct materials needed for production. Desired ending balance for February is $4,000$ pounds. Prepare Bell Company's direct materials budget for January and February.