Kelvin, Inc. manufactures model airplane kits and projects production at 450, 220, 250, and 800 kits for the next four quarters. i (Click the icon to view the manufacturing information.) Prepare Kelvin's direct materials budget for the first and second quarters. Round to the nearest whole number. Prepare Kelvin's direct materials budget. First Quarter Second Quarter Budgeted kits to be produced Direct materials (ounces) per kit Direct materials needed for production