Current Attempt in Progress Blue Spruce Company has 2,030 kg of raw materials in its December 31,2022, ending inventory. Required production for January and February is 4,760 and 6,000 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