Splish company has 1,940 kg of raw materials in its december 31, 2022 ending inventory. Required production for january and februry is 5,140 and 6,180 units respectively. 2 kilograms of raw materials are needed for each unit and the estimated cost per kilogram is $6.

Management wants and ending inventory equal to 25% of next month materials requirements. Prepare the direct materials Budget for January.