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On January 1 , 2 0 2 3 , the Drona Company budget committee reached agreement on the following data for the six months ending

On January 1,2023, the Drona Company budget committee reached agreement on the following data for the six months ending June 30,2023:
1.Sales units: First quarter 9,000; second quarter 9,800; third quarter 12,000
2.Ending raw materials inventory: 50% of the next quarter's production requirements
3.Ending finished goods inventory: 25% of the next quarter's expected sales
units
4.Third-quarter production: 7,400 units
The ending raw materials and finished goods inventories at December 31,2023, had the same percentages for production and sales that are budgeted for 2023.3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $5 per kilogram.
Prepare the production budget by quarters for the six-month period ended June 30,2023.

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