Need help please

Perine Company has 2,838 pounds of raw materials in its December 31, 2019, ending inventory. Required production for January and February of 2020 are 4,300 and 5,800 units, respectively. 3 pounds of raw materials are needed for each unit, and the estimated cost per pound is $8. 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 Direct Materials Per Unit