KINGBIRD INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2022 Total required for production Beginning inventory Total cost of materials purchases Direct materials purchases Desired ending invertory Kilograms per unit Units to be produced. Cost of kilogram Total materials required Quarter 2 3. 1 2 Kingbird Industries has adopted the following production budget for the four quarters of 2022 : Each unit requires 4kg of raw materials costing $6 per kilogram. On December 31, 2021, the ending raw materials inventory was. 1.740kg Management wants to have a raw materials imventory at the beginning of each quarter equal to 30% of the current quarter's production requirements. The production budget for the first quarter of 2023 will be 12,200 units. Prepare a direct materials purchases budget by quarters for 2022 . KINGBIRD INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31,2022 Quarter 1 2 3 4