On January $1,2025,$ the Sheffield Company budget committee has reached agreement on the following data for the $6$ months ending

June $30,2025.$

Sales units:

First quarter $7,300$; second quarter $8,760$; third quarter $10,220.$

Ending raw materials inventory:

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

Ending finished goods inventory: $25\%$ of the next quarter's expected sales units.

Third$-$quarter production: $,10,570$ units.

The ending raw materials and finished goods inventories at December $31,2024,$ follow the same percentage relationships to

production and sales that occur in $2025.$ 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 $30,2025.$