Oriole Cornpany has $2070$ kg Of raw materials in its December $21,2022,$ ending inventory. Required production for January and

February is $4\mathrm{.}980$ and $5\mathrm{.}740$ units. respectively. $2$ kilouams of raw materials are needed for each unit, end the estimated cost per

kilogram is $56.$ Management wants an end ing inventory equal to of next month's materials requirements. Prepare the direct

materials budget for January.

ORIOLE COMPANY

Direct Materials Budget

For the Mmth Ending Ju$-$wary $31\mathrm{.}2023$