Yada expects to produce 1,600 units in January and 2,150 units in February. The company budgets 3 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 5,300 pounds. Yada desires the ending balance in Raw Materials Inventory to be 60% of the next month's direct materials needed for production. Desired ending balance for February is 3,900 pounds. Prepare Yada'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 complete the budget by calculating the budgeted cost of direct materials purchases. Yada Company Direct Materials Budget Two Months Ended January 31 and February 28 January February Budgeted units to be produced 1600 2150 Direct materials (pounds) per unit Direct materials needed for production Plus: Desired direct materials in ending inventory (pounds) Total direct materials needed