Exercise 11 It takes 5 lbs tomatoes to make a jar of Luigi's tomato sauce. Luigi starts January with 100 lbs of tomatoes and wants to keep an ending inventory equal to 10% of tomatoes needed for next month's production. Tomatoes cost Luigi 20 cents a pound. Prepare a direct materials budget. Month Jars Needed January 440 February March April January February March (show subtractions as negative #'s) x x x x 480 440 520 X X X X II + III X II x X X X