On January 1, 2019, Hardin Company made an estimate with the following data for the first 6 months of fiscal year 2019, the information was summarized by quarter. Sales Units: Q1: 5,000 Q2: 6,000 Q3: 7,000 Q4: 9,000 Q120: 12,000 The sale price per unit is $ 18.00. Final Raw Material Inventory: 40% of the production requirements for the next quarter (quarter). Final Inventory of Finished Goods: 25% of the expected sales of the next quarter (quarter). The final inventory of Raw Material and Finished Goods as of December 31, 2018 is 6,300 units and 1,250 units respectively. Three pounds of raw material are required to produce one unit of the finished product. Raw Materials purchases are expected to cost $ 4 per pound. Instructions: 1. Prepare a Sales Budget per quarter (Q1, Q2 and Q3). 2. Prepare a Production Budget per quarter (Q1, Q2, Q3). 3. Prepare a Direct Material Budget per quarter (Q1, Q2, Q3).