Question $7$ of $10$

Sheffield Company has $1,900kg$ of raw materials in its December $31,2022,$ ending inventory. Required production for Januar February is $5,100$ and $6,300$ units, respectively. $2$ kilograms of raw materials are needed for each unit, and the estimated cost kilogram is $$6.$ Management wants an ending inventory equal to $25\%$ of next month's materials requirements. Prepare the dir materials budget for January.

SHEFFIELD COMPANY

Direct Materials Budget

For the Month Ending January $31,2023$