Ash Creek Company is preparing its master budget for 2014. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales for the year are expected to total 2,000,000 units. Quarterly sales are 19%, 25%, 25%, and 31%, respectively. The sales price is expected to be 539 per unit for the first three quarters and $43 per unit beginning In the fourth quarter. Sales In the first quarter of 2015 are expected to be 10% higher than the budgeted sales for the first quarter of 2014. Management desires to maintain the ending finished goods inventories at 20% of the next quarter's budgeted sales volume. Each unit requires 2 pounds of raw materials at a cost of S10 per pound. Management desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for the first quarter of 2015 are 493,400 pounds. Prepare the sales, production, and direct materials budgets by quarters for 2014