Yada Company expects to produce $1,850$ units in January and $2,180$ units in February. The company budgets three pounds per unit of direct materials at a cost of $$20$ per pound. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account $($all direct materials$)$ on January $1$ is $5,900$ pounds. Yada Company desires the ending balance in Raw Materials Inventory to be $40\%$ of the next month's direct maferials needed for production. Desired ending balance for February is $4,000$ pounds. Prepare Yada Company's direct materials budget for January and February.

Begin by preparing the direct materials budget for January and February through total direct materials needed line and then complefe the budget by calculating the budgeted cost of direct materials purchases.

$\backslash$table$[[$Yada Company$],[$Direct Materials Budget$],[$Two Months Ended January $31$ and February $28]]$