On January $1,2022,$ the Hardin Company budget committee has reached agreement on the following data for the $6$

months ending June $30,2022.$

The ending raw materials and finished goods inventories at December $31,2021,$ follow the same percentage

relationships to production and sales that occur in $2022.$ Three pounds of raw materials are required to make each unit

of finished goods. Raw materials purchased are expected to cost $$4$ per pound.

$($a$)$

Prepare a production budget by quarters for the $6-$month period ended June $30,2022.$

b$)$ prepare a direct materials budget by quarters for the $6-$ month period ended june $30,2020.$