Production costs:

January: 32,439

February: 48,925

March: 54,725

The Vibram plastic required for a package of sneakers is 18 kilograms. The cost is $0.15 per kilogram. Jack determines that the beginning inventory for Vibram will be 65,500 kilograms in January, and the desired ending inventory will be 15% of the next month's production needs. Prepare a direct material budget for Quarter 1; calculate how muchvibram will be needed (in kilograms) and the total cost. (Round to two decimal places for currency; round to whole kilogram for vibram)