Windsor Company has 2,060 kg of raw materials in its December 31, 2022, ending inventory. Required production for January and February is 5,100 and 5,920 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. Units to be produced Direct materials per unit WINDSOR COMPANY Direct Materials Budget For the Month Ending January 31, 2023 Total kilograms required for production Add Desired ending inventory Total materials required 5100 2 10200 2960 Activat 13160 Go to Set