Zortek Corporation budgets production of 440 units in January and 280 units in February. Each finished unit requires five pounds of material 2, which costs $3 per pound. Each month's ending inventory of material 2 should be 40% ofthe following month's budgeted production. The January 1 inventory has 880 pounds of material 2. Prepare a direct materials budget for January. ZORTEK CORPORAHON Direct Materials Budget January Units to produce units pounds Materials needed for production (Pounds) pounds pounds Total materials required (Pounds) pounds pounds Materials to purchase (Pounds) pounds per pound Cost of direct materials purchases ZORTEK CORPORATION Direct Materials Budget January Units to produce units pounds Justies oundal pounds pounds Budgeted units sales for month pounds Materials cost per pound pounds Materials required per unit (Pounds) pounds per pound Materials to purchasedZORTEK CORPORATION Direct Materials Budget January Units to produce units pounds Materials needed for production (Pounds) pounds pounds pounds pounds Add: Beginning materials inventory (pounds) pounds Add: Desired ending materials inventory per pound Less: Beginning materials inventory (pounds) Less: Desired ending materials inventory