unit Zortek Corp. budgets production of 450 units in January and 390 units in February. Each finished unit requires five pounds of raw material Z, which costs $3 per pound. Each month's ending inventory of raw materials should be 40% of the following month's budgeted production. The January 1 raw materials inventory has 200 pounds of Z. Prepare a direct materials budget for January. inventory has 200wing months d per pound. Each monhs ZORTEK CORP Direct Materials Budget For Month Ended January 31 Budget production (units) units lbs. lbs. lbs. lbs. lbs. lbs. per lb Materials needed for production (Ibs.) Add: Budgeted ending inventory (Ibs.) Total materials requirements (Ibs.) Materials to be purchased (Ibs.) Total cost of direct materials purchases