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Perine Company has 3,784 pounds of raw materials in its December 31, 2019, ending inventory. Required production for January and February of 2020 are 4,300 and 6,100 units, respectively. 4 pounds of raw materials are needed for each unit, and the estimated cost per pound is $7. Management desires an ending inventory equal to 22% of next month's materials requirements. Prepare the direct materials budget for January. PERINE COMPANY Direct Materials Budget For the Month Ending January 31, 2020 v Units to be Produced 4300 V Direct Materials Per Unit Total Pounds Required for Production 17200 x Add Desired Ending Inventory Total Materials Required Less v Beginning Materials Inventory Direct Materials Purchases Cost Per Pound Total Cost of Direct Materials Purchases v