Answers and explanation please.

Wayans Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2020 sales budget is as follows: Quarter Units of HD-240 5,400 7,400 8,600 10,400 The January 1, 2020, inventory of HD-240 is 1,600 units. Management wants an ending inventory each quarter that is equal to 30% of the next quarter's sales. It expects sales in the first quarter of 2021 to be 20% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter for 2020. WAYANS COMPANY Production Budget-Product HD-240 For the Year Ending December 31, 2020 Quarter 2 Year Total Samano Industries has adopted the following production budget for the four quarters of 2020: Quarter 1 6,100 Quarter 2 7,900 Quarter 3 9,000 Quarter 4 9,800 Units Each unit requires 4 kg of raw materials costing $5 per kilogram. On December 31, 2019, the ending raw materials inventory was 1,700 kg. Management wants to have a raw materials inventory at the beginning of each quarter equal to 30% of the current quarter's production requirements. The production budget for the first quarter of 2021 will be 12,000 units. Prepare a direct materials purchases budget by quarters for 2020. SAMANO INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2020 Quarter