Perine Company has 3,784 pounds of raw materials in its December 31, 2019, ending inventory. Required production for January and February of 2020 are 4.300 and 6.100 units, respectively, 4 pounds of raw materials are needed for each unit, and the estimated cost per pound is $7. Management desires an ending inventory equal to 22% of next month's materials requirements. Prepare the direct materials budget for January, PERINE COMPANY Direct Materials Budget