Current Attempt in Progress Bonita Company has 1,440 pounds of raw materials in its December 31, 2026, ending inventory. Required production for January and February of 2027 are 3,600 and 4,500 units, respectively. Two pounds of raw materials are needed for each unit, and the estimated cost per pound is \$5. Management desires an endine inventory equal to 20% of next month's materials requirements. Prepare the direct materials budget for January