On January $1,2027,$ the Waterway Company budget committee has reached agreement on the following data for the $6$ months ending June $30,2027.$

Sales units:

Ending raw materials inventory:

Ending finished goods inventory:

Third$-$quarter production:

First quarter $6,100$ ; second quarter $7,320$ ; third quarter $8,540.$

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

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

$8,890$ units.

The ending raw materials and finished goods inventories at December $31,2026,$ follow the same percentage relationships to production and sales that occur in $2027.$ Three pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $$4$ per pound.

WATERWAY COMPANY Production Budget

For the Six Months Ending June $30,2027$

Quarter

$1$

$2$

Total Materials Reovired

Add

:

Desired Ending Direct Materials $$

$$

$$

$$

$$

: $$

$q,$

$q,$

$$