On January 1,2023, the Coronado Company budget committee reached agreement on the following data for the six months ending June 30,2023 : The ending raw materiais 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. CORONADO COMPANY Production Budget For the Six Months Ending June 30, 2023 Quarter 1 2 Total Prepare a direct materials budget by quarters for the six-month period ended June 30,2023