Exercise 10.20 Samano Industries has adopted the following production budget for the four quarters of 2020: Quarter 1 6,300 Quarter 2 8,100 Quarter 3 9,100 Quarter 4 10,100 Units Each unit requires 3 kg of raw materials costing $6 per kilogram. On December 31, 2019, the ending raw materials inventory was 1,900 kg. 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 2021 will be 12,100 units. Prepare a direct materials purchases budget by quarters for 2020. Prepare a direct materials purchases budget by quarters for 2020. SAMANO INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2020 Quarter 2