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

Sales units:

Ending raw materials inventory:

Ending finished goods inventory:

Third$-$quarter production:

First quarter $5,300$; second quarter $6,360$; third quarter $7,420.$

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

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

$7,770$ 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.

$($a$)$

Prepare a production budget by quarters for the $6-$month period ended Junequaters $30,2022.$ now do $($b$)$ prepare a direct materials budget by quarters for the $6-$month period ended june $30,2020.$