Yasmin expects to produce 1,700 units in January and 2,120 units in February. The company budgets three 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 5,900 pounds. Yasmin 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 4,000 pounds. Prepare Yasmin's direct materials budget for January and February