On January 1, 2020, the Rokking Company budgeted the following for the year ended December 31, 2020: 1. 2. 3. 4. Sales units: First quarter 4.400; second quarter 5.200; third quarter 6,000; fourth quarter 6,400 units; First and second quarters of 2021: 6,800 units. Ending raw materials inventory: 40% of the next quarter's production requirements. Ending finished goods inventory: 30% of the next quarter's expected sales in units. Desired production for first quarter of 2021 is 6,800 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