Managerial Accounting, $6$th Canadian Edition, by Weygandt, Kieso, Kimmel and Aly

"Group Project Farm Supply Company" manufactures and sells a fertilizer called Snare.

The following data are available for preparing budgets for Snare for the first two quarters of $2025.$

$\backslash$table$[[1.$ Sales:,Quarter $1,28,000,$bags,,Quarter $2,42,000,$bags$],[,$Selling price per bag,$$60,,,,,],[2.$ Direct materials: Each bag of Snare requires,$4,$kilograms of Gumm at a cost of$,$$$4\mathrm{.}00,$per kilogram and,,,$],[6,$kilograms of Tarr at$,$$$1\mathrm{.}50,$per kilogram.,,,,$]]$

Desired inventory levels: