Yada expects to produce 1,650 units in January and 2,190 units in February. The company budgets 2 pounds per unit of direct materials at a cost of S20 per pound. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Ra Materials Inventory account all direct materials on January 1 is 5 000 pounds. Yada desires the ending balance i Raw Material Inventory to be 80% of the next month's direct materials needed or production. Desired ending balance for February is 4,400 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 Direct materials (pounds) per unit Direct materials needed for production Plus: Desired direct materials in ending inventory (pounds) Total direct materials needed