Whispering Winds Company has $1,920kg$

of raw materials in its December $31,2022,$

ending inventory. Required production for

January and February is $5,080$ and $5,740$

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.

WHISPERING WINDS COMPANY

Direct Materials Budget

For the Month Ending January $31,2023$