Metlock Company estimates that unit sales will be 9,700 in quarter 1;11,800 in quarter 2;14,500 in quarter 3; and 18,200 in quarter 4. Management wants to have an ending finished goods inventory equal to 20% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of 2022 . Blue Spruce Company has 2,030kg of raw materials in its December 31,2022 , ending inventory. Required production for January and February is 4,760 and 6,000 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is $6. Management wants an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January