Current Attempt in Progress On January 1, 2022, the Sunland Company budgeted the following for the year ended December 31, 2022: 1. Sales units: First quarter 5,900; second quarter 6,800; third quarter 7,900; fourth quarter 8,300 units; First and second quarters of 2023: 8,900 units. Ending raw materials inventory: 40% of the next quarter's production requirements. 2. 3. Ending finished goods inventory: 30% of the next quarter's expected sales in units. 4. Desired production for first quarter of 2023 is 8,900 units. 3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $3 per kilogram. Prepare a production budget and a direct materials budget by quarters for the year ended December 31, 2022.