Yem expects to produce 2,000 units in January and 2,084 units in February. The company budgets $35 per unit for direct materials. 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 $45,500. Yem 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 $48,500. 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 purchases of direct materials. Yem Company Direct Materials Budget Two Months Ended January 31 and February 28 Direct materials cost per unit Direct materials needed for production Plus: Total direct materials needed January February