Sheffeld Company is preparingits master budget for $2025.$ Relevant data pertaining to its sales, production, and direct materials budgets are as follows.

Sales Sales for the year are expected to total $1,300,000$ units. Quarterly sales are $22\%,26\%,26\%,$ and $26\%,$ respectively The unit selling price is expected to be $$41$ for the first three quarters and $$44$ beginning in the fourth quarter. Sales in the first quarter of $2026$ are expected to be $15\%$ higher than the budgeted sales for the first quarter of $2025.$

Production. Management desires to maintain the ending finished goods inventories at $20\%$ of the nert quarter's budgeted sales volume

Direct materials Each unit requires $2$ pounds of raw materials at a cost of $$10$ per pound. Management desires to main tain raw materials inventories at $10\%$ of the next quarter's production requirements. Assume the production requirements for first quarter of $2026$ are $585000$ pounds.

Prepare the sales, production, and direct materials budgets by quarters for $2025.$

SHaFFIEID COMPANY Sales Budget