Micro Products, Inc., has developed a very powerful electronic calculator. Each calculator requires three small "chips" that cost $9 each and are purchased from an overseas supplier. Micro Products has prepared a production budget for the calculator by quarters for Year 2 and for the first quarter of Year 3, as shown below: The chip used in production of the calculator is sometimes hard to get, so it is necessary to carry large inventories as a precaution against stockouts. For this reason, the inventory of chips at the end of a quarter must equal 20% of the following quarter's production needs. A total of 30,600 chips will be on hand to start the first quarter of Year 2. Prepare a direct materials budget for chips, by quarter and in total, for Year 2