Sales units:

Ending raw materials inventory:

Ending finished goods inventory: $25\%$ of the next quarter's expected sales units.

Third$-$quarter production:

First quarter $4,900$; second quarter $5,880$; third quarter $6,860.$

$40\%$ of the next quarter's production requirements.

$7,020$ units.

The ending raw materials and finished goods inventories at December $31,2021,$ follow the same percentage relationships to production and sales that occur in $2022\mathrm{.}3$ pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $$4$ per pound. Prepare a direct materials budget