Yoder expects to produce 1,750 units in danuary and 2,140 units in February. The company budgets four pounds per unit of direct matorals at a cost af 550 per pound. Indirect materials are insignficant and not considered for budgeting purposes. The batance in the Raw Materials Inventory account (all direet materials) on January 1 is 5.400 pounds. Yoder desires the ending balane Rew Materiais inventory to be 40% of the next monthr direct materials needed for production. Desired ending balanco for February is 4,200 pounds. Prepore Yoder's direct materials budget for January and February. Begin by preparing the drect materials budget for January and February through totil diect materials needed ine and then complete the budget by calculating the budgeled cost of direct matert purchasos