Dowson Company is creating components of its master budget for the year. Below is some information from the budget committee. e$.$ Construct the direct labor budget.

Current Year Quarters Next Year Quarters

$123412$

Budgeted unit sales $39,10062,450101,65056,70070,40081,280$

Selling price per unit $$36\mathrm{.}90$

Accounts receivable, beginning balance $$77,938$

Sales collected in the quarter sales are made $69\%$

Sales collected in the quarter after sales are made $31\%$

Desired ending finished goods inventory is $30\%$ of the budgeted unit sales of the next quarter

Finished goods inventory, beginning $12,710$ units

Raw materials required to produce one unit $11$ pounds

Desired ending inventory of raw materials is $10\%$ of the next quarter's production needs

Raw materials inventory, beginning $23,430$ pounds

Raw material costs $$0\mathrm{.}84$ per pound

Raw materials purchases are paid $66\%$ in the quarter the purchases are made and $34\%$ in the quarter following purchase

All other expenses are paid the quarter they are incurred

Accounts payable for raw materials, beginning balance $$84,500$

Direct Labor Hours per unit $0\mathrm{.}81$

Direct Labor Rate per Hour $$22\mathrm{.}56$

Variable Overhead per Unit $2\mathrm{.}16$

Fixed Overhead per quarter $$18,000$

Variable Selling Expense per unit sold $$2\mathrm{.}27$

Fixed Selling expense per quarter $$35,000$

Construct the raw materials purchases budget.

Construct the direct labor budget.

help me create formulas for this excel sheet d$.$ Construct the raw materials purchases budget.