Yordi expects to produce $1,650$ units in January and $2,160$ units in February. The company budgets four pounds per unit of direct materials at a cost of $$35$ 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 $5,800$ pounds. Yordi desires the ending balance in Raw Materials Inventory to be $80\%$ of the next month's direct materials needed for production. Desired ending balance for February is $4,600$ pounds. Prepare Yordi'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 cost of direct materials purchases.

Yordi Company

Direct Materials Budget

Two Months Ended January $31$ and February $28$

Direct materials $($pounds$)$ per unit

Direct materials needed for production

Plus: $$ Total direct materials needed