Splish Industries has adopted the following production budget for the four quarters of 2022: Quarter 1 Quarter 2 Quarter 3 Quarter 4 Units 6,000 7,800 9,100 10,200 Each unit requires 4 kg of raw materials costing $5 per kilogram. On December 31, 2021, the ending raw materials inventory was 1,800 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 12,000 units. Prepare a direct materials purchases budget by quarters for 2022.