On January 1, 2022, the Swifty Compamy budget committee has reached agreement on the following data for the 6 months ending June 30,2022 30 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. (a) Prepare a production budget by quarters for the 6-month period ended June 30, 2022