Sheffield Company is preparing its master budget for 2022 . Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total 1,260,000 units. Quarterly sales are 20%,25%,23%, and 32%, respectively. The unit selling price is expected to be $40 for the first three quarters and $47 beginning in the fourth quarter. Sales in the first quarter of 2023 are expected to be 10% higher than the budgeted sales for the first quarter of 2022 . Production. Management desires to maintain the ending finished goods inventories at 25% of the next quarter's budgeted sales volume. Direct materials. Each unit requires 2 pounds of raw materials at a cost of $11 per pound. Management desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for first quarter of 2023 are 567,000 pounds. Prepare the sales, production, and direct materials budgets by quarters for 2022 . Production Budget Quarter