Bonita Company$$s sales budget projects unit sales of part $198$Z of $9,000$ units in January, $10,600$ units in February, and $11,900$ units in March. Each unit of part $198$Z requires $4$ pounds of materials, which cost $$2$ per pound. Bonita Company desires its ending raw materials inventory to equal $40\%$ of the next month$$s production requirements, and its ending finished goods inventory to equal $20\%$ of the next month$$s expected unit sales. These goals were met at December $31,2024.$

b$)$ Prepare a direct materials budget for January $2025$