Yogi expects to produce 2,000 units in January and 2, 155 units in February. The company budgets $65 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. Yogi desires the balance in Raw Materials Inventory to be 80% of the next month's direct materials needed for production. Desired ending balance for February is $49, 100. Prepare Yogi's direct materials budget for January and February