Champ Incorporated budgets the following sales in units for the coming two months. Each month's ending inventory of finished units should be $60\%$ of the next month's sales. The April $30$ finished goods inventory is $108$ units.

$\backslash$table$[[,$May,June$],[$B

Zortek Corporation budgets production of $400$ units in January and $200$ units in February. Each finished unit requires five pounds of material Z$,$ which costs $$2$ per pound. Each month's ending inventory of material $Z$ should be $40\%$ of the following month's budgeted production. The January $1$ Inventory has $800$ pounds of mater$$al Z$.$ Prepare a direct materlals budget for January.

$\backslash$table$[[$ZORTEK CORPORATION,,$],[$Direct Materials Budget,,$],[,,],[$Units to produce,,Janits$],[,,$pounds$],[$Materials needed for production $($Pounds$),,$pounds$],[,,$pounds$],[$Total materials required $($Pounds$),,$pounds$],[,,$pounds$],[$Materials to purchase $($Pounds$),,$pounds$],[,,$per pound$],[$Cost of direct materials purchases,,$]]$