On January $1,2022,$ the Waterway Company budget committee has reached agreement on the following data for the $6$ months ending June $30,2022.$

Sales units:

First quarter $7,400$ ; second quarter $8,880$ ; third quarter $10,360.$

Ending raw materials inventory:

$40\%$ of the next quarter's production requirements.

Ending finished goods inventory:

$25\%$ of the next quarter's expected sales units.

Third$-$quarter production:

$10,710$ units.

The ending raw materials and finished goods inventories at December $31,2021,$ follow the same percentage relationships to production and sales that occur in $2022.$ Three pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $$4$ per pound.

Prepare a production budget by quarters for the $6-$month period ended June $30,2022.$

Prepare a direct materials budget by quarters for the $6-$month period ended June $30,2020.$