Sales units:

First quarter $5,000$; second quarter $6,000$; third quarter $7,000.$

Ending raw materials inventory: $,40\%$ of the next quarter's production requirements.

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

Third$-$quarter production: $,7,350$ 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 $2022.$ Three pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $$4$ per pound.