Kingbird Industries has adopted the following production budget for the four quarters of 2022: Quarter 3 Quarter 1 5,800 Quarter 2 7,800 Quarter 4 10.000 Units 9,100 Each unit requires 4 kg of raw materials costing $6 per kilogram. On December 31, 2021, the ending raw materials inventory was 1.740 kg. Management wants to have a raw materials inventory 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 3