The production department of Headstrong Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 9,000 10,000 8,000 7,000 In addition, the beginning raw materials inventory for the first quarter is budgeted to be 2,400 kilograms and the beginning accounts payable for the first quarter are budgeted to be $3,940. Each unit requires 4.0 kg of raw material that costs $3.40 per kilogram. Management desires to end each quarter with an inventory of raw materials equal to 10% of the following quarters production needs. The desired ending inventory for the fourth quarter is 3,000 kilograms. Management plans to pay