Please prepare the direct materials budget for the product line by quarter

the following unit sales projections for $2022.$

Current Designs' policy is to have finished goods ending inventory in a quarter equal to $15\%$ of the next quarter's anticipated sales. Preliminary sales projections for $2023$ are $1,100$ units for

the first quarter and $2,600$ units for the second quarter. Ending inventory of finished goods at December $31,2021,$ will be $285$ rotomoulded kayaks.

Production of each kayak requires $44kg$ of polyethylene powder and a finishing kit $($rope$,$ seat, hardware, etc$).$ Company policy is that the ending inventory of polyethylene powder should be

$25\%$ of the amount needed for production in the next quarter. Assume that the ending inventory of polyethylene powder on December $31,2021,$ is $19,800kg.$ The finishing kits can be

assembled as they are needed. As a result, Current Designs does not maintain a significant inventory of the finishing kits.

employees and $5$ hours of finishing time by type II employees. The type I employees are paid $$18$ per hour, and the type II employees are paid $$15$ per hour.

Selling and administrative expenses for this line are expected to be $$42$ per unit sold plus $$6,000$ per quarter. Manufacturing overhead is assigned at $160\%$ of labour costs.