budgets are as follows.

Sales. Sales for the year are expected to total $1,260,000$ units. Quarterly sales are $20\%,25\%,25\%,$ and $30\%,$ respectively. The unit selling price is expected to be $$40$ for the first three quarters and $$47$ beginning in the fourth quarter. Sales in the first quarter of $2026$ are expected to be $10\%$ higher than the budgeted sales for the first quarter of $2025.$

Production. Management desires to maintain the ending finished goods inventories at $25\%$ of the next quarter's budgeted sales volume.

Direct materials. Each unit requires $2$ pounds of raw materials at a cost of $$11$ per pound. Management desires to maintain raw materials inventories at $10\%$ of the next quarter's production requirements. Assume the production requirements for first quarter of $2026$ are $567,000$ pounds.

Prepare the sales, production, and direct materials budgets by quarters for $2025.$

Prepare a direct materials budget