Windsor Company has 2,060 kg of raw materials in its December 31, 2022, ending inventory. Required production for January and February is 5,100 and 5,920 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $6. Management wants an ending inventory equal to 25% of next month's materials requirements. Prepare the direct
materials budget for January.