just need the last part. Direct Materials Budget.

Exercise 23-6 (Part Level Submission) On January 1, 2017, the Hardin Company budget committee has reached agreement on the following data for th 6 months ending June 30, 2017. e Sales units: First quarter 5,800; second quarter 6,000; third quarter 7,300 Ending raw materials inventory 40% of the next quarter's production requirements Ending finished goods inventory: 25% of the next quarter's expected sales units 7,840 units. Third-quarter production: The ending raw materials and finished goods inventories at December 31, 2016, follow the same percentage relationships to production and sales that occur in 2017. 5 pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $5 per pound