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

Sales units:First quarter5,400; second quarter6,100; third quarter7,900.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:7,430units.

The ending raw materials and finished goods inventories at December 31, 2019, follow the same percentage relationships to production and sales that occur in 2020.5pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $6per pound.

On January 1, 2020, the Carla Vista Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2020. Sales units: First quarter 5,400; second quarter 6,100; third quarter 7,900. Ending raw materials inventory: 40% of the next quarter's production requirements. Ending nished goods inventory: 25% of the next quarter's expected sales units. Thirdquarter production: 7,430 units. The ending raw materials and nished 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 ofnished goods. Raw materials purchased are expected to cost $6 per pound. Prepare a production budget byquarters for the 6month period ended June 30, 2020. CARLAVISTA COMPANY Production Budget Six 1 2 Months Prepare a direct materials budget by quarters for the 6month period ended June 30, 2020. CARLAVISTA COMPANY Direct Materials Budget 1 2 Six Months