On January 1, 2020, the Rokking Company budgeted the following for the year ended December 31, 2020:

1.		Sales units: First quarter 5,000; second quarter 6,000; third quarter 7,200; fourth quarter 7,700 units; First and second quarters of 2021: 8,300 units.
2.		Ending raw materials inventory: 40% of the next quarters production requirements.
3.		Ending finished goods inventory: 30% of the next quarters expected sales in units.
4.		Desired production for first quarter of 2021 is 8,300 units.

3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $3 per kilogram. Prepare a production budget and a direct materials budget by quarters for the year ended December 31, 2020.