Part B$.$ Magnolia, Inc. manufactures bedding sets. The budgeted production is for $55,000$ comforters this year. Each comforter requires $6$ yards of material. The estimated January $1$ beginning inventory is $40,000$ yards with the desired ending balance of $31,000$ yards of material. If the material costs $$4\mathrm{.}00$ per yard, prepare the direct materials budget for the year.