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Show Attempt History Current Attempt in Progress On January 1 , 2 0 2 3 , the Blue Spruce Company budget committee reached agreement on

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On January 1,2023, the Blue Spruce Company budget committee reached agreement on the following data for the six months ending
June 30,2023:
Sales units: First quarter 4,800 ; second quarter 5,900 ; 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: 7,200 units
The ending raw materials and finished goods inventories at December 31,2022, had the same percentages for production and sales
that are budgeted for 2022.3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are
expected to cost $4 per kilogram.6 Your answer is incorrect.
Prepare a direct materials budget by quarters for the six-month period ended June 30,2023.
BLUE SPRUCE COMPANY
Direct Materials Budget
For the Six Months Ending June 30,2023
Quarter
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