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

Zortek Corporation budgets production of $480$ units in January and $230$ 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 $40\%$ of the following month's budgeted production. The January $1$ inventory has $768$ pounds of material Z$.$ Prepare a direct materials budget for January.

$\backslash$table$[[$ZORTEK CORPORATION,$],[$Direct Materials Budget,,$],[$Units to produce,,January$],[$Materials required per unit $($Pounds$),,$units$],[$Materials needed for production $($Pounds$),,$pounds$],[$Add: Desired ending materials inventory,,pounds$],[$Total materials required $($Pounds$),,$pounds$],[$Less: Beginning materials inventory $($pounds$),,$pounds$],[$Materials to purchase $($Pounds$),,$pounds$],[$Materials cost per pound,,per pound$],[$Cost of direct materials purchases,,$]]$