Donaldson Manufacturing Company's production budget requires the following units for the upcoming year:

1st quarter 4,000 units

2nd quarter 3,500 units

3rd quarter 3,000 units

4th quarter 5,000 units

Each unit requires two kilograms of material. The material cost is $1.50 per kilogram. Donaldson intends to have beginning inventory equal to 10% of the current quarter's material needs. Budgeted direct material usage costs for the second quarter would be:

$4,650

$5,100

$10,650

$10,350

Please explain how to do it step by step. Thank you