Novak Company is preparing its master budget for $2022.$ Relevant data pertaining to its sales, production, and direct materials

budgets are as follows.

Sales: Sales for the year are expected to total $1,300,000$ units. Quarterly sales are $25\%,25\%,25\%,$ and $25\%,$ respectively. The sales

price is expected to be $$39$ per unit for the first three quarters and $$44$ per unit beginning in the fourth quarter. Sales in the first

quarter of $2023$ are expected to be $10\%$ higher than the budgeted sales for the first quarter of $2022.$

Production: Management desires to maintain the ending finished goods inventories at $20\%$ of the next quarter's budgeted sales

volume.

Direct materials: Each unit requires $2kg$ of raw materials at a cost of $$10$ per kilogram. Management desires to maintain raw materials

inventories at $10\%$ of the next quarter's production requirements. Assume the production requirements for the first quarter of $2023$

are $580,000kg.$

$($a$1)$

Prepare the sales budget by quarters for $2022.$