QS 20-12 (Algo) Manufacturing: Direct materials budget LO P1 Zortek Corporation budgets production of 460 units in January and 200 units in February. Each finished unit requires four pounds of material Z, which costs $3 per pound. Each month's ending inventory of material Z should be 50% of the following month's budgeted production. The January 1 inventory has 920 pounds of material Z. Prepare a direct materials budget for January