On January 1, 2022, the Windsor Company budgeted the following for the year ended December 31, 2022: 1. Sales units: First quarter 4,900 ; second quarter 6,100 ; third quarter 7,000 ; fourth quarter 7,500 units; First and second quarters of 2023:8,000 units. 2. Ending raw materials inventory: 40% of the next quarter's production requirements. 3. Ending finished goods inventory: 30% of the next quarter's expected sales in units. 4. Desired production for first quarter of 2023 is 8,000 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. Question 2 of 17 17