Pargo Company is preparing its master budget for $2022.$ Relevant data pertaining to its sales, production, and direct materials budgets are as follows.

Sales. Sales for the year are expected to total $1,000,000$ units. Quarterly sales are $20\%,25\%,25\%,$ and $30\%,$ respectively. The unit selling price is expected to be $$40$ for the first three quarters and $$45$ beginning in the fourth quarter. Sales in the first quarter of $2023$ are expected to be $20\%$ higher than the budgeted sales for the first quarter of $2022.$

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 $$12$ per pound. Management desires to maintain raw materials inventories at $10\%$ of the next quarter$$s production requirements. Assume the production requirements for first quarter of $2023$ are $450,000$ pounds.

Prepare the sales, production, and direct materials budgets by quarters for $2022.$