need help with third part, the previous expert gave wrong answer by assuming quarter 1- 5900 instead of 4900

On January 1, 2023, the Novak Company budget committee reached agreement on the following data for the six months ending June 30,2023 The ending raw materials and finished goods inventories at December 31,2022, had the same percentages for production and sales that are budgeted for 2022.3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $4 per kilogram. Prepare a production budget by quarters for the six-month period ended June 30,2023. Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023