Lens Junction sells lenses for $45 each and is estimating sales of 15,000 units in January and 20,000 in February. Each lens consists of 2 pounds of silicon costing $2.60 per pound, 2 oz of solution costing $3.00 per ounce, and 30 minutes of direct laborat a labor rate of $15 per hour. Desired inventory levels are: Dec lan Feb Beginning inventory Finished goods 4,500 14,900 15,000 Direct materials: silicon 8,500 19,100 19,200 Direct materials: solution 11,200 12,000 13,000 Prepare a direct materials budget for silicon and solution Round to the nearest whole unless otherwise specified. Lens Junction Production Budget For the Two Months Ending Feb. 28, 2019 Jan. Feb. Expected Sales 15,000 20,000 Desired Ending Inventory Total Required Units Beginning Inventory Required Production Total