Yosko Company expects to produce $2,000$ units in January and $2,150$ units in February. The company budgets five pounds per unit of direct materials at a cost of $$20$ 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. Yosko Company desires the ending balance in Raw Materials Inventory to be $20\%$ of the next month's direct materials needed for production. Desired ending balance for February is $4,200$ pounds. Prepare Yosko Company'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.

$\backslash$table$[[$Yosko Company$],[$Direct Materials Budget$],[$Two Months Ended January $31$ and February $28],[$Budgeted units to be produced$],[$Direct materials $($pounds$)$ per unit$],[$Direct materials needed for production$],[$Plus: Desired direct materials in ending inventory $($pounds$)],[$Total direct materials needed$]]$