On January 1, 2023, the Sweet Acacia Company budget committee reached agreement on the following data for the six months ending June 30,2023:

1. Sales units: First quarter 5,100; second quarter 6,100; third quarter 7,300

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

3. Endingfinished goods inventory: 25% of the next quarter's expected sales units

4. Third-quarter production: 7,500 units 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. Total