AL-Amal Company is preparing its master budget for 2019. Relevant data pertaining to its sales, production, and direct materials budgets are as follows: Sales: Sales for the year are expected to total 2,800,000 units. Quarterly sales are 25%, 25%, 30%, and 20% respectively. The sales price is expected to be $60 per unit for the first three quarters and $75 per unit beginning in the fourth quarter. Sales in the first quarter of 2020 are expected to be 10% higher than the budgeted sales for the first quarter of 2019. Production: Management desires to maintain ending finished goods inventories at 20% of next quarter's budgeted sales volume. Direct materials: Each unit requires 4 pounds of raw materials at a cost of $6 per pound. Management desires to maintain raw materials inventories at 5% of the next quarter's production requirements. Assume the production requirements for the first quarter of 2020 are 920,000 pounds. Instructions: a. Prepare the sales, production, and direct materials budgets by quarters for 2019