On Jaruary 1.2023, the Indigo 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 6,200 , third quarter 7,100 2. Ending raw materials imventory: 40% of the next quarter's production requirements 3. Ending finished goods inventory: 25% of the next quarter's expected sales units 4. Third-quarter production: 7,400 units The ending raw materlals 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 finiahed goods. Raw materials purchased are expected to cost $4 per kilogram