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

Zortek Corporation budgets production of $400$ units in January and $200$ units in February. Each finished unit requires five pounds of material Z$,$ which costs $$2$ per pound. Each month$$s ending inventory of material Z should be $40\%$ of the following month$$s budgeted production. The January $1$ inventory has $800$ pounds of material Z$.$ Prepare a direct materials budget for January.