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Oriole Company has 2 , 0 7 0 kg of raw materials in its December 3 1 , 2 0 2 2 , ending inventory.

Oriole Company has 2,070 kg of raw materials in its December 31,2022, ending inventory. Required production for January and February is 4,980 and 5,740 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is \(\$ 6\). Management wants an ending inventory equal to \(25\%\) of next month's materials requirements. Prepare the direct materials budget for January.

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