Concord Company's sales budget projects unit sales of part 1982 of 8,600 units in January, 10,200 units in February, and 11,300 units in March, Each unit of part 1982 requires 4 pounds of materials, which cost $2 per pound, Concord Company desires its ending raw materials inventory to equal 40% of the next month's production requircments, and its ending finished goods imventory to equal 20% of the next month's expected unit sales. These goals were met at December 31,2021. CONCORD COMPANY Direct Materials Budget For the Month Ending January 31, 2022