On January 1, 2017, the Hardin Company budget committee agreed on the following data for the 6-month period ending June 30, 2017. 

Sales units: First quarter 5,600; second quarter 6,300; third quarter 7,000 

Finished raw material inventory: 40% of next quarter's production requirements 

Finished goods inventory: 25% of next quarter's expected sales units 

Third quarter production: 7,820 units. 

Inventories of raw materials and finished goods ending on December 31, 2016 follow the same percentage relationships with production and sales in 2017. 5 pounds of raw materials are required to make each finished unit. Purchased raw materials are expected to cost $4 per pound.

Prepare a quarterly production budget for the 6-month period ending June 30, 2017.

Prepare a quarterly direct materials budget for the 6-month period ending June 30, 2017.