Sweet Acacia Company has 1,950kg of raw materials in its December 31,2022 , ending inventory. Required production for January and February is 5,060 and 6,120 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $7. Management wants an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January