E$10\mathrm{.}20($LO $2)$ Samano Industries has adopted the following production budget for the four quarters of $2022$:

Units $\frac{\text{Q}\text{u}\text{a}\text{r}\text{t}\text{e}\text{r}1}{6,000}\frac{\text{Q}\text{u}\text{a}\text{r}\text{t}\text{e}\text{r}2}{8,000}\frac{\text{Q}\text{u}\text{a}\text{r}\text{t}\text{e}\text{r}3}{9,000}\frac{\text{Q}\text{u}\text{a}\text{r}\text{t}\text{e}\text{r}4}{10,000}$

Each unit requires $4kg$ of raw materials costing $$6$ per kilogram. On December $31,2021,$ the ending raw materials inventory was $1,800kg.$ Management wants to have a raw materials inventory at the beginning of each quarter equal to $30\%$ of the current quarter's production requirements. The production budget for the first quarter of $2023$ will be $12,000$ units.

Instructions

Prepare a direct materials purchases budget by quarters for $2022.$

Prepare production and direct materials budgets by quarters for six months.