On January 1, 2020, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2020.

On January 1, 2020, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2020. Sales units: First quarter 5,600; second quarter 6,400; third quarter 7,000. 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: 7,440 units. The ending raw materials and finished goods inventories at December 31, 2019, follow the same percentage relationships to production and sales that occur in 2020. 5 pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $4 per pound.Prepare a production budget by quarters for the 6-month period ended June 30, 2020. HARDIN COMPANY Production Budget Beginning Direct Materials Direct Materials Purchases Expected Unit Sales Attempts: Def 1 used Required Production Units Desired Ending Direct Materials Beginning Finished Goods Unit Total Required Units