Lens & Shades estimates that each pair of glasses requires 2.0 units of plastic, which costs $2.50 per unit. The beginning inventory for January is 4,100 units, 4,500 units in February, and 4,600 in March.

Prepare a direct material budget for units in January and February and include the cost of the direct materials for January and February.

(PLEASE MAKE SO THAT I CAN COPY AND PASTE INTO NOTES)