Tattnall sells tablecloths and has prepared the following production budgets:

January 6,000 tablecloths

February 5,200 tablecloths

March 6,200 tablecloths

Each tablecloth requires 4 yards of fabric and fabric costs $2.30/yard.

Tattnall has a policy of maintaining ending inventories of cloth equal to 10% of next months production requirement.

Prepare direct materials budgets for January and February.