Blossom Company has $2,090$ kg of raw materials in its December $31,2022,$ ending inventory. Required production for January and

February is $4,960$ and $6,200$ units, respectively. $2$ kilograms of raw materials are needed for each unit, and the estimated cost per

kilogram is $$5.$ Management wants an ending inventory equal to $25\%$ of next month's materials requirements. Prepare the direct

materials budget for January.

BLOSSOM COMPANY

Direct Materials Budget

For the Month Ending January $31,2023$