expects to produce 1,700 units in January and 2,084 units in February. The company budgets $ 35 per unit for direct materials. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is $47,500. Yordi desires the ending balance in Raw Materials Inventory to be 60% of the next month's direct materials needed for production. Desired ending balance for February is $48,500. Prepare Yordi's direct materials budget for January and February.