Yem expects to produce $1,500$ units in January and $2,170$ units in February. The company budgets three pounds per unit of direct materials at a cost of $$50$ 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. Yem desires the ending balance in Raw Materials Inventory to be $80\%$ of the next month's direct materials needed for production. Desired ending balance for February is $4,800$ pounds. Prepare Yem's direct materials budget for January and February.

Begin by preparing the direct materials budget for January and February through total direct materials needed line and then complete the budget by calculating the budgeted cost of direct materials purchases.

$\backslash$table$[[$Yem Company$],[$Direct Materials Budget$],[$Two Months Ended January $31$ and February $28]]$