On January 1, 2021, the Chinlee Company budget committee reached an agreement on the following data for the six months ending June 30, 2021:

1.		Sales units: First quarter 5,100; second quarter 6,100; third quarter 7,100
2.		Ending raw materials inventory: 40% of the next quarter's production requirements
3.		Ending finished goods inventory: 25% of the next quarter's expected sales units
4.		Third-quarter production: 7,400 units

The ending raw materials and finished goods inventories at December 31, 2020, had the same percentages for production and sales that are budgeted for 2020. 3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $4 per kilogram.

(a)Prepare a production budget by quarters for the six-month period ended June 30, 2021.

(b)prepare a direct materials budget by quarters for the six-months period ended June 30, 2021.