Prepare a direct materials budget for January $2022.$ Vaughn Company's sales budget projects unit sales of part $198$Z of $9,700$ units in January, $11,600$ units in February, and $13,700$ units in March. Each unit of part $198$Z requires $2$ kg of materials, which cost $$3$ per kilogram. Vaughn Company wants its ending raw materials inventory to equal $40\%$ of the next month's production requirements, and its ending finished goods inventory to equal $25\%$ of the next month's expected unit sales. These goals were met at December $31,2021.$ Prepare a direct materials budget for January $2022.$Prepare a direct materials budget for January $2022.$

VAUGHN COMPANY

Direct Materials Budget $($kgs$)$

For the Month Ending January $31,2022$

Total

Total required for production