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Zortek Corp. budgets production of 410 units in January and 290 units in February. Each finished unit requires four pounds of raw material Z. which costs $3 per pound. Each month's ending inventory of raw materials should be 50% of the following month's budgeted production. The January 1 raw materials inventory has 110 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) lbs lbs Total materials requirements (lbs) lbs lbs Materials to be purchased (lbs) Ibs per lb Total cost of direct materials purchases