Splish Industries has adopted the following production budget for the four quarters of 2022: Each unit requires 4kg of raw materials costing $5 per kilogram. On December 31,2021 , the ending raw materials inventory was 1,800kg. 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 12,000 units. Prepare a direct materials purchases budget by quarters for 2022 . SPLISHINDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2022 \begin{tabular}{llll} & Quarter \\ \hline 1 & 2 & & 3 \end{tabular}