On January 1,2022, the Kingbird Company budgeted the following for the year ended December 31, 2022: 1. Sales units: First quarter 5,800 ; second quarter 6,900 ; third quarter 8,100 ; fourth quarter 8,600 units; First and second quarters of 2023:9,100 units: 2. Ending raw matecials inventory: 40 si 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 9.100 units. Jiograns of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $3 per kiogran. Prepare a production budget and a direct matcrials budpet by quarters for the vear ended December 31, 2022