Current Attempt in Progress On January 1, 2022, the Windsor Company budgeted the following tor the year ended December 31, 2022: 1. Sales units: First quarter 4,900 - second quarter 6,100 ; third quarter 7,900 ; fourth quarter 7,500 units, First and second quarters of 2023: 8.000 units. 2. Ending raw materials ioventory: 40 sh of the next quarter s s production requirements. 3. Ending finished goods inveqtory: 3036 of the neat quarter s expected sales la units A. Desired production for first quarter of 2023 is 8,000 units. 34ilograms of rawmaterials are needed to tnake each unit ot finished goods. Raw muteriak purchased are erpected to cos: 53 per kilogram Prepare a production budget and a direct materiak badget by equrters for the wear ended December 31, 2022