Yeaman expects to produce 1850 units in January and 2170 units in February. The company budgets four pounds per unit of direct materials at a cost of $35 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 5,400 pounds. Yeaman desires the ending balance in Raw Materials Inventory to be 20% of the next month's direct materials needed for production. Desired ending