Bramble Company has $1,950kg$ of raw materials in its December $31,2022,$ ending inventory. Required production for January and February is $5,180$ and $6,140$ units, respectively. $2$ kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $$6.$ Management wants an ending inventory equal to $25\%$ of next month's materials requirements. Prepare the direct materials budget for January.

BRAMBLE COMPANY

Direct Materials Budget

For the Month Ending January $31,2023$