On January $1,2020,$ the Hardin Company budget committee has reached agreement on the following data for the $6$ months ending

June $30,2020.$

Sales units:

Ending raw materials inventory:

Ending finished goods inventory:

Third$-$quarter production:

First quarter $5,400$; second quarter $7,000$; third quarter $7,600.$

$40\%$ of the next quarter's production requirements.

$25\%$ of the next quarter's expected sales units.

$7,840$ units.

The ending raw materials and finished goods inventories at December $31,2019,$ follow the same percentage relationships to

production and sales that occur in $2020\mathrm{.}4$ pounds of raw materials are required to make each unit of finished goods. Raw materials

purchased are expected to cost $$6$ per pound.

$($b$)$

Prepare a direct materials budget by quarters for the $6-$month period ended June $30,2020.$

HARDIN COMPANY

Direct Materials Budget