On January 1, 2022, the Coronado Company budget committee has reached agreement on the following data for the 6 months ending June 30,2022. ,660. The ending raw materials and finished goods inventories at December 31, 2021, follow the same percentage relationships to production and sales that occur in 2022 . Three pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $4 per pound. Prepare a direct materials budget by quarters for the 6-month period ended June 30,2020