Prepare a direct materials budget for January $2022.$Vaughn Company's sales budget projects unit sales of part $198$Z of $9,700$ units in January, $11,600$ units in February, and $13,700$ units

in March. Each unit of part $198$Z requires $2$ kg of materials, which cost $$3$ per kilogram. Vaughn Company wants its ending raw

materials inventory to equal $40\%$ of the next month's production requirements, and its ending finished goods inventory to equal $25\%$

of the next month's expected unit sales. These goals were met at December $31,2021.$