Munoz Manufacturing estimated its product costs and volume of production for Year $3$ by quarter as follows.

$\backslash$table$[[,\backslash$table$[[$First$],[$Quarter$]],\backslash$table$[[$Second$],[$Quarter$]],\backslash$table$[[$Third$],[$Quarter$]],\backslash$table$[[$Fourth$],[$Quarter$]]],[$Direct raw materials,$$84,500,$$$44,500,$$$124,500,$$$64,500$