Sandhill Company has 3,960 pounds of raw materials in its December 31,2019 , ending inventory. Required production for January and February of 2020 are 4,400 and 6,000 units, respectively. 3 pounds of raw materials are needed for each unit, and the estimated cost. per pound is $9. Management desires an ending imentory equal to 30% of next month's materials requirements. Prepare the direct materials budget for January