Yeaman expects to produce 1650 units in January and 2120 units in February. The company budgets four pounds per unit of direct materials at a cost of $30 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 5,200 pounds. Yeaman desires 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 4,100 pounds. Prepare Yeaman's direct materials budget for January and February.