Yem expects to produce 1,550 units in January and 2,130 units in February. The company budgets 5 pounds per unit of direct materials at a cost of $40 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 5,000 pounds. Yem desires the ending balance in Raw Materials inventory to be 20% of the next month's direct materials needed for production. Desired ending balance for February is 4,700 pounds. Prepare Yem's direct materials budget for January and February