Yors expects to produce 2.000 units in January and 2,150 units in Febrnuary. The company budgets 4 pounds per unit of direct materials at a cost of $50 per pound Indirect materials are insignficant and rnot considerad for budgeting purposes. The balance in the Raw Maberials Inventory account (all direct materials) on January 1 is 5.100 pounds Yord 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 4,800 pounds. Prepare Yord's direct materials budget for January and February Begn by preparing the direct maherials budget for January and February through total direct materials needed ine and then complete the budget by caloulating the budgeted cost of drect materials purchases Yordi Company Direct Materials Budget Two Months Ended January 31 and February 28 January February Budgeted units to be produced 2000 2,150 Direct materials (pounds) per unit Direct materials needed for production 8000 8,600 Desired direct materials in ending inventory (pounds) Plus Total direct materials needed