Zortek Corp. budgets production of 430 units in January and 250 units in February. Each finished unit requires two pounds of raw material Z, which costs $3 per pound. Each month's ending inventory of raw materials should be 50% of the following month's budgeted production. The January 1 raw materials inventory has 130 pounds of Z. Prepare a direct materials budget for January. ZORTEK CORP. Direct Materials Budget uget For Month Ended January 31 Budget production (units) units Materials needed for production (lbs.) Total materials requirements (lbs.) Materials to be purchased (lbs.) lbs. per lb. Total cost of direct materials purchases