Widhorse Compamy has 1.990kg of raw materials in its December 31.2022 , ending imventory Required production for Jaruary and February is 5,200 and 5,960 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cont per kilogram is 57 . Management wants an ending inventory equal to 25% of next monthis materiah requirements. Prepare the direct moterials budget for January