On January $1,2023,$ the Sunland Company budget committee reached agreement on the following data for the six months ending June $30,2023$:

Sales units: First quarter $5,000$ ; second quarter $6,200$ ; third quarter $6,800$

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: $6,900$ units

purchased are expected to cost $$4$ per kilogram.

Prepare a production budget by quarters for the six$-$month period ended June $30,2023.$

SUNLAND COMPANY

Production Budget

For the Six Months Ending June $30,2023$

Quarter

$1$ Total Prepare a direct materials budget by quarters for the six$-$month period ended June $30,2023.$

SUNLAND COMPANY

Direct Materials Budget

For the Six Months Ending June $30,2023$

Quarter

Total