Carla Vista Company prepares monthly cash budgets. Relevant data from operating budgets for $2022$ are as follows.

expenses that include $$1,180$ of depreciation per month

Other data:

Credit sales: November $2021,$ $$295,000$; December $2021,$$$377,600.$

Purchases of direct materlats: December $2021,$ $$118,000.$

Other receipts: January$-$Collection of December $31\mathrm{.}2021,$ notes receivable $$17,700$; February$-$Proceeds from sale of securities $$7,080.$

Other disbursements: Fetruary$-$Payment of $$7,000$ cash dividend.

The company's cash balance on January $1,2022,$ is expected to be $$70,800,$ The company wants to maintain a minimum cash balance of $$59,000.$ Could you please explain how to find the "direct material" in the cash budget?