Oriole Company is preparing its master budget for 2025. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total 1,040.000 units. Quarterly sales are 19\%,26\%,26\%, and 29\%, respectively. The unit selling price is expected to be $41 for the first three quarters and $46 beginning in the fourth quarter. Sales in the first quarter of 2026 are expected to be 10% higher than the budgeted sales for the first quarter of 2025 . Production. Management desires to maintain the ending finished goods inventories at 25% of the next quarter's budgeted sales volume. Direct materials. Each unit requires 2 pounds of raw materials at a cost of $11 per pound. Managernent desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for first quarter of 2026 are 468,000 pounds. Prepare the sales, production, and direct materials budgets by quarters for 2025. ORIOLE COMPANY Sales Budget December 31, 2025 ORIOLE COMPANY Production Budget December 31,2025 Quarter ORIOLE COMPANY Sales Budget December 31,2025 ORIOLE COMPANY Production Budget December 31,2025 December 31.2025 ber 31,2025 Quarter ORIOLE COMPANY Direct Materials Budget SUPPORT December 31,2025 E SUPPORT