Sunland Company has 1,880 pounds of raw materials in its December 31, 2021, ending imventory. Recuired production for January and February of 2022 are 3,760 and 4,700 units, respectively, 2 pounds of row materials are needed for each unit, and the estimated cost per pound is $6. Management desires an ending imventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January. B