On January $1,2022,$ the Whispering Winds Company budgeted the following for the year ended December $31,2022$:$1.$ Sales units: First quarter $4,800$; second quarter $6,000$; third quarter $6,900$; fourth quarter $7,500$ units; First and second quarters of $2023$: $7,900$ units$\mathrm{.}2.$ Ending raw materials inventory: $40\%$ of the next quarter's production requirements$\mathrm{.}3.$ Ending finished goods inventory: $30\%$ of the next quarter's expected sales in units$\mathrm{.}4.$ Desired production for first quarter of $2023$ is $7,900$ units$\mathrm{.}3$ kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $$3$ per kilogram.Prepare a production budget and a direct materials budget by quarters for the year ended December $31,2022.$

Whispering winds company direct material budget for $2022$

WHISPERING WINDS COMPANYProduction BudgetFor $2022$