Exercise 23-6 On January Sales units: Ending raw materas inventory: Ending finished goods inventory: Third quarter production 1, 2017, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2017 First quarter 5,800; second quarter 6,000; third quarter ?7,300 40% of the 25% of the next quarter's expected sales urity 7,840 units next quarter's production requirements The ending raw materials and finished goods inventories at December 31, 2016, follow the goods. Raw materials purchased are expected to cost $5 per pound Prrgare e production budget by quarters for the 6-month penod ended June 30, 2017