January $1,2027$ the Company budget committee has reached agreement to the following data for the six months ending June $30,2027$ sales units first$-$quarter $6500$ second$-$quarter $7800$ third$-$quarter $9100$ the gravity materials and Fish goods and inventory file the same relationship to production and sells $3$ pounds of materials are required to make each unit of materials purchase expected to cost four dollars per pound prepare a production budget by quarters for the first six months.