Yamomora Co$.1,860$ units in January and $2,266$ units in February. The company budgets $$85$ per unit for direct materials. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account on January $1$ is $$49,900.$ Yamomora Co$.$ desired the ending balance in Raw Materials Inventory to be $40\%$ of the next month's direct materials needed for production. Desired ending balance for February is $$53,300.$

Prepare Yamomora Co$.$ direct materials budget for January and February.Yamomora Co$.$

Direct Materials Budget

For the Two Months Ended February $28$