Each unit requires 3kg of raw materials costing $6 per kilogram. On December 31, 2021, the ending raw materials inventory was 1,830kg. 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. Prepare a direct materials purchases budget by quarters for 2022