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Zortek Corp. budgets production of 450 units in January and 270 units in February. Each finished unit requires five pounds of raw material Z, which costs $4 per pound, Each month's ending inventory of raw materials should be 40% of the following month's budgeted production. The January 1 raw materials inventory has 150 pounds of Z. Prepare a direct materials budget for January ZORTEK CORP. Direct Materials Budget For Month Ended January 31 Budget production (units) units Ibs Materials needed for production (lbs.) Ibs Total materials requirements (lbs) lbs lbs lbs Materials to be purchased (lbs.) lbs per lb Total cost of direct materials purchases