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Vaughn Company has $2\mathrm{.}100$ kg of raw materials in its December $31,2022.$ ending inventory. Required production for January and February is $5,220$ and $5,720$ units, respectively. $2$ kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $$6.$ Management wants an ending inventory equal to $25\%$ of next month's materials requirements. Prepare the direct materials budget for January.

VAUGHN COMPANY

Direct Materials Budset For the Month Ending January $31,2023$