On January $1,2022,$ the Oriole Company budgeted the following for the year ended December $31,2022$ :

Sales units: First quarter $6,000$ ; second quarter $7,100$ ; third quarter $8,200$ ; fourth quarter $8,700$ units; First and second quiarters of $2023$: $9,300$ units.

Ending raw materials inventory: $40\%$ of the next quarter's production requirements.

Ending finished goods inventory: $30\%$ of the next quarter's expected sales in units.

Desired production for first quarter of $2023$ is $9,300$ units.

$3$ 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 $31,2022.$

ORIOLE COMPANY

Production Budget

For $2022$

Quarter $1$

Quarter $2$

Quarter