Perine Company has 2,574 pounds of raw materials in its December 31, 2013, ending inventory. Required production for January and February of 2014 are 4,290 and 5,760 units, respectively. 2 pounds of raw materials are needed for each unit, and the estimated cost per pound is $6. Management desires an ending inventory equal to 30% of next months material requirement. Prepare the direct materials budget for January.