Sheffield Company is preparing its master budget for 2025. 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%, 25%, and 30%, 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 2026 are expected to be 10% higher th the budgeted sales for the first quarter of 2025. 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 2026 are 567.000 pounds. Prepare the sales production, and direct materials budgets by quarters for 2025. Expected Unit Sales v SHEFFIELD COMPANY Sales Budget For the Year Ending December 31, 2025 V Quarter 1 2 3 4 Year Unit Selling Price S 40 $ 40 $ 40 $ 47 Total Sales S $ $ $ $ SHEFFIELD COMPANY Production Budget For the Year Ending December 31.2025 1 Quarter 2 3 Year SHEFFIELD COMPANY Direct Materials Budget For the Year Ending December 31, 2025 Quarter 3 Year SU