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ABG Amca Aab ont 14. Masanti Manufacturing Company has budgeted production for next year as follows First Quarter 80,000 Production in units Second Quarter 96,000 Third Quarter 128,000 Fourth Quarter 112.000 Ten pounds of raw materials are required for each unit produced. Raw materials on hand at the beginning of the year total 20,000 lbs. The raw materials inventory at the end of each quarter should equal 10% of the next quarter's production needs. Required: Prepare a direct materials budget for the first three quarters. (6 marks)