Swifty Company has 1,640 pounds of raw materials in its December 31, 2021, ending inventory. Required production for January and February of 2022 are 3,280 and 4,100 units, respectively. Two pounds of raw materials are needed for each unit, and the estimated cost per pound is $6. Management desires an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January. SWIFTY COMPANY Direct Materials Budget $ 67