Perine Company has 5,421 pounds of raw materials in its December 31, 2016, ending inventory. Required production for January and February of 2017 are 4,170 and 5,990 units, respectively. 5 pounds of raw materials are needed for each unit, and the estimated cost per pound is $6. Management desires an ending inventory equal to 26% of next months materials requirements. Prepare the direct materials budget for January.

PERINE COMPANY Direct Materials Budget $0