On January 1, 2022, the Tamarisk Company budgeted the following year ended December 31,2022:

1. Sales units: First quarter 5,500; second quarter 6,500; third quarter 7,300; fourth quarter 7,900; First and second quaters of 2023: 8,400

2. Ending raw materials inventory: 40% of the next quarter's production requirement.

3. Ending finished goods inventory: 30% of the next quarter's expected sales in units.

4. Desired production for first quarter of 2023 is 8,400 units.

3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $3 per kilogram.

Prepare a production budget and a direct materials budget by quarters for the year ended December 31, 2022.