On January 1, 2023, the Shamrock Company budget committee reached agreement on the following data for the six months ending June 30, 2023: The ending raw materials and finished goods inventories at December 31, 2022, had the same percentages for production and sales that are budgeted for 2022. 3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $4 per kilogram. Prepare a production budget by quarters for the six-month period ended June 30, 2023. Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023