Perine Company has 4,050 pounds of raw materials in its December 31, 2019, ending inventory. Required production for January and February of 2020 are 4,500 and 5,800 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 30% of next month's materials requirements. Prepare the direct materials budget for January.