$11$

QS $20-12($Algo$)$ Manufacturing: Direct materials budget LO P$1$

Zortek Corporation budgets production of $420$ units in January and $300$ units in February. Each finished unit requires four pounds of material $Z,$ which costs $$3$ per pound. Each month's ending inventory of material $Z$ should be $50\%$ of the following month's budgeted production. The January $1$ inventory has $840$ pounds of material Z$.$ Prepare a direct materials budget for January.