Also a direct materials budget

On January 1, 2023, the Bonita Company budget committee reached agreement on the following data for the six months ending June 30, 2023: Sales units: First quarter 4,900; second quarter 5,800; third quarter 7,200 N 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: 7,500 units The ending raw materials and finished goods inventories at December 31, 2022, had the same percentages for production and sales that are budgeted for 2022. 3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $4 per kilogram. Prepare a production budget by quarters for the six-month period ended June 30. 2023