On January 1, 2023, the Shamrock Company budget committee reached agreement on the following data for the six months ending June 30,2023 : 1. Sales units: First quarter 4,900; second quarter 5,900 ; third quarter 6,800 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: 7,200 units to cost $4 per kilogram. Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023