On January 1, 2021, the Chinlee Company budget committee reached agreement on the following data for the six months ending June 30, 2021: 1. Sales units: First quarter 5,000; second quarter 5,800 ; third quarter 6,900 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: 7,000 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. Prepare a production budget by quarters for the six-month period ended June 30, 2021. Prepare a direct materials budget by quarters for the six-month period ended June 30,2021