Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023. Units to be produced Direct materials per unit Total required for production WINDSOR COMPANY Direct Materials Budget For the Six Months Ending June 30, 2023 1 5.300 15,900 Add Desired ending inventory 7,410 Total materials required 23,310 Less Beginning inventory Direct materials purchases Cost per kilogram Total cost of materials purchases LA LA 3 Quarter 2 6,175 18,525 6,360 i 7,410 16,950 4 67,800 EA +A 4