I just need help with part 1 of this question, preparing the upcoming production budget

Ist Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted sales (units) 8,000 7,000 6,000 7,000 The company expects to start the first quarter with 1,600 units in finished goods inventory. Management fesires an ending finished goods inventory in each quarter equal to 20% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1, 700 units. In addition, the beginning raw materials inventory for the first quarter is budgeted to be 3, 120 kilograms and the beginning accounts payable for the first quarter are budgeted to be $14,820. Each unit requires two kilograms of raw material that costs $4 per kilogram. Management desires to end each quarter with an inventory of raw materials equal to 20% of the following quar- er's production needs. The desired ending inventory for the fourth quarter is 3, 140 kilograms. Manage- ment plans to pay for 75%% of raw material purchases in the quarter acquired and 25% in the following quarter. Required: 1. Prepare the company's production budget for the upcoming fiscal year. 2. Prepare the company's direct materials budget and schedule of expected cash disbursements for materials for the upcoming fiscal year