Yogi Company expects to produce 1,850 units in January and 2,170 units in February. The company budgets five pounds per unit of direct materials at a cost of $15 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 5,900 pounds. Yogi Company desires the ending balance in Raw Materials Inventory to be 20% of the next month's direct materlals needed for production. Desired ending balance for February is 4,200 pounds. Prepare Yogi Company's direct materials budget for January and February. Bepin 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