Yosko expects to produce 1,700 units in January and 2,120 units in February. The company budgets three pounds per unit of diroct materials at a cost of $45 per pound. Indirect materials are inaignificant and not considered for budgoting purposes. The balance in the Raw Maserials inventory account (all direct materials) on January 1 is 5.200 pounds. Yosko desres the ending balance in Rawe Materials Inventery to be 20% of the next month's direct materials needod for production. Desired ending balance for Februacy is 4,400 pounds. Prepare Yosko's direct materials budget for Jandary and February. Begin by preparing the drect materials budget for January and February through total drect materials needed ine and then complete the budget by calculating the budgeted cost of direct materials purchases