Yosko Company expects to produce $1,850$ units in January and $2,155$ units in February. The company budgets four pounds per unit of direct materials at a cost of $$10$ 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 $5,100$ pounds. Yosko Company desires the ending balance in Raw Materials Inventory to be $40\%$ of the next month's direct materials needed for production. Desired ending balance for February is $4,700$ pounds. Prepare Yosko Company's direct materials budget for January and February.

Direct Materials Budget

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

$\backslash$table$[[,$January,February$],[$Budgeted units to be produced,$1,850,2,155],[$Direct materials $($pounds$)$ per unit,,$],[$Direct materials needed for production,,$],[$Plus$.$ Desired direct materials in ending inventory $($pounds$),,],[$Total direct materials needed,,$]]$