In Kingbird corporation first year of operations, inadequate budgeting led to significant cost overruns in multiple production areas. Direct materials needed to be express$-$delivered, and laborers needed to be paid overtime because reasonable budgets werent in place, nor were managers properly trained on how to use them. If adequate budgeting had been done, the company might have acheived its objectives that year. As year one comes to a close $,$ all managers are now committed to creating and using accurate budgets for next year so they can properly plan for the resources to support production. The following information is in place to assit the management team in budgeting for year $2$ Budgeted sales volume year $2$ q$15200$ q$25600$ q$35200$ q$46000$ year$3$ q$15700$ q$25900$ additional information $1.$ Budgeted selling price is $$79/$ unit $2)$ Desired ending FG Inventory is $25\%$ of the following quarter's sales volume $3)$ Begining FG Inventory on January $1$ of Year $2$ is expected to be just $740$ units $4)$ Desired ending DM inventory is $20\%$ of the following quarter's production needs $6)$ each unit requires $1\mathrm{.}2$ DL hours at an estimated cost of $$14/$ hour $7)$ Variable MOHis applied to units at a budgeted rate of $$15/$ unit produced $8)$ Quarterly Fixed MOH costs are expected as follows: depreciation on plant assets of $$10,900,$ supervisors' salaries of $$21,700,$ and property and taxes and insurance of $$5300.9)$ variable SG&A expenses are budgeted at a rate of $$3/$ unit sold $10)$ Quarterly fixed SG&A expensed are expected as follows : sales salaries of $$14,900,$ advertising of $$2,700,$ and executive and administrative salaries of $$42,100.($A$3)$ prepare the quarterly DM purchases budget for Kingbird forbits secondbyear of operations. Present budgeted amounts for each quarrer and for the year overall