Perine Company has 6, 116 pounds of raw materials in its December 31, 2016, ending inventory. Required production for January and February of 2017 are 4, 530 and 5, 800 units, respectively. 5 pounds of raw materials are needed for each unit, and the estimated cost per pound is $8. Management desires an ending inventory equal to 27% of next month's materials requirements. Prepare the direct materials budget for January. (Round intermediate calculations and final answer to 0 decimal places, e.g. 5, 275.)