Sunland Company has 2,090 kg of raw materials in its December 31, 2022, ending inventory. Required production for January and February is 5,000 and 5,920 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $6. Management wants an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January. Units to be produced SUNLAND COMPANY Direct Materials Budget For the Month Ending January 31, 2023 Direct materials per unit Total kilograms required for production 5000 2 10000 2960 Add Desired ending inventory Total materials required 12960