Shamrock Industries has adopted the following production budget for the four quarters of 2022: Quarter1 Quarter2 Quarter3 Quarter4 Units 5.900 8,100 8,900 10,200 Each unit requires 4 kg of raw materials costing $6 per kilogram. On December 31, 2021, the ending raw materials inventory was 1,770 kg. Management wants to have a raw materials inventory at the beginning of each quarter equal to 30% of the current quarter's production requirements. The production budget for the first quarter of 2023 will be 11,900 units. Prepare a direct materials purchases budget by quarters for 2022.

SHAMROCK INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2022 Quarter 3