Yandell expects to produce 1,850 units in January and 2,190 units in February. The company budgets 4 pounds per unit of direct materials at a cost of $55 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 5,700 pounds. Yandell desires the ending balance in Raw Materials Inventory to be 20% of the next month's direct materials needed for production. Desired ending balanc for February is 3,900 pounds. Prepare Yandell's direct materials budget for January and February. 1850 2190 Budgeted units to be sold Direct materials (pounds) per unit Direct materials needed for production Plus: Direct materials in beginning inventory (pounds) Total direct materials needed 4 4