Zortek Corp budgets production of 380 units in January and 340 units in February. Each finished unit requires three pounds of raw material Z, which costs $3 per pound. Each month's ending inventory of raw materials should be 30% of the following month's budgeted production. The January 1 raw materials inventory has 180 pounds of Z. Prepare a direct materials budget for January 300 ZORTEK CORP Direct Materials Budget For Month Ended January 31 Budget production (unit) Materials requirements per unit Materials needed for production () Add: Budgeted ending inventory (s) Total materials requirements) Low Beginning inventory (bs) Materials to be purchased (s) Materials pries per pound Total cost of direct material purchases 1.520 be Ibs Ibe 0 lbs perib