On January 1, 2023, the Whispering Winds 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. WHISPERING WINDS COMPANY Production Budget For the Six Months Ending June 30, 2023 Expected unit sales Quarter Add : Desired ending finished goods Total required units Less : Beginning finished goods inventory Required productions in units Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023