please show calculations without excel

Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. First Second Third Fourth Quarter Quarter Quarter Quarter Budgeted unit sales 24,000 22,500 21,000 22,000 The light sells for $40 per unit and all sales are on account. 75% of sales are expected to be collected in the month of sale, with the remainder in the following month. Accounts receivable at the beginning of the quarter were $184,000 and will all be collected during the first quarter of the year. At the end of the previous quarter there were 2,400 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% of the next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Refer to the data in Exercise 9-2. Each light requires two separate LED bulbs, each of which costs $2. To ensure enough LED bulbs are on hand to support short-term production if a problem arises with the sole supplier, Fortin Limited maintains an ending inventory of 10% of the following quarter's production needs. A total of 4,800 LED bulbs will be on hand to start the first quarter of the upcoming fiscal year. Required: Prepare a direct materials purchases budget for LED bulbs, by quarter and in total, for the upcoming fiscal year. At the bottom of your budget, show the dollar amount of purchases for each quarter and for the year in total