Zortek Corporation budgets production of 450 units in January and 330 units in February. Each finished unit requires six pounds of material Z, which costs $4 per pound. Each month's ending inventory of material Z should be 30% of the following month's budgeted production. The January 1 inventory has 810 pounds of material Z. Prepare a direct materials budget for January. ZORTEK CORPORATION Direct Materials Budget January Units to produce Materials required per unit (Pounds) Materials needed for production (Pounds) 450 units pounds pounds Add: Desired ending materials inventory Total materials required (Pounds) Less: Beginning materials inventory (pounds) Materials to purchase (Pounds) Materials cost per pound pounds pounds pounds 0 pounds per pound Cost of direct materials purchases