On January $1,2022,$ the Bramble Company budgeted the following for the year ended December $31,2022$ :

Sales units: First quarter $4,600$; second quarter $5,500$; third quarter $6,600$; fourth quarter $7,100$ units; First and second

quarters of $2023$: $7,500$ units.

Ending raw materials inventory: $40\%$ of the next quarter's production requirements.

Ending finished goods inventory: $30\%$ of the next quarter's expected sales in units.

Desired production for first quarter of $2023$ is $7,500$ units.

$3$ kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $$3$ per

kilogram.

Prepare a production budget and a direct materials budget by quarters for the year ended December $31,2022.$