Perine Company has 3,198 pounds of raw materials in its December 31, 2019, ending inventory. Required production for January and February of 2020 are 4,100 and 5,700 units, respectively. 3 pounds of raw materials are needed for each unit, and the estimated cost per pound is $9. Management desires an ending inventory equal to 26% of next month's materials requirements. Prepare the direct materials budget for January. PERINE COMPANY Direct Materials Budget tA I LA