Yandell expects to produce 1 comma 950 units in January and 2 comma 110 units in February . The company budgets 5 pounds per unit of direct materials at a cost of $ 50 per pound. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account​ (all direct​ materials) on January 1 is 5 comma 100 pounds. Yandell desires the ending balance in Raw Materials Inventory to be 80 ​% of the next​ month's direct materials needed for production. Desired ending balance for February is 4 comma 700 pounds. Prepare Yandell ​'s direct materials budget for January and February .