Sunland 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 940,000 units. Quarterly sales are 22%, 27%, 24%, and 27%, respectively. The unit selling price is expected to be $42 for the first three quarters and $46 beginning in the fourth quarter. Sales in the first quarter of 2023 are expected to be 15% 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 quarters budgeted sales volume.

Direct materials. Each unit requires 2 pounds of raw materials at a cost of $10 per pound. Management desires to maintain raw materials inventories at 10% of the next quarters production requirements. Assume the production requirements for first quarter of 2023 are 423,000 pounds.

Prepare the sales, production, and direct materials budgets by quarters for 2022.

SUNLAND COMPANY Sales Budget choose the accounting period For the Year Ending December 31, 2022For the Quarter Ending December 31, 2022December 31, 2022
	Quarter
	1	2	3	4	Year
select an item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price	enter a number of units	enter a number of units	enter a number of units	enter a number of units	enter a number of units
select an item Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount
select a closing name for this budget Direct LaborDirect MaterialsExpected Unit SalesProduction UnitsTotal SalesUnit Selling Price	$enter a total dollar amount	$enter a total dollar amount	$enter a total dollar amount	$enter a total dollar amount	$enter a total dollar amount

SUNLAND COMPANY Production Budget choose the accounting period December 31, 2022For the Quarter Ending December 31, 2022For the Year Ending December 31, 2022
	Quarter
	1		2		3		4		Year
select an opening production budget item Total Materials RequiredRequired Production UnitsExpected Unit SalesDesired Ending Direct Materials (Pounds)Desired Ending Finished Goods UnitsTotal Required UnitsBeginning Finished Goods UnitsDirect Materials Per UnitDirect Materials PurchasesBeginning Direct Materials (Pounds)	enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Desired Ending Direct Materials (Pounds)Total Materials RequiredDesired Ending Finished Goods UnitsExpected Unit SalesRequired Production UnitsTotal Required UnitsDirect Materials PurchasesBeginning Direct Materials (Pounds)Beginning Finished Goods UnitsDirect Materials Per Unit	enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Total Materials RequiredExpected Unit SalesBeginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Direct Materials PurchasesTotal Required UnitsBeginning Finished Goods UnitsRequired Production UnitsDesired Ending Finished Goods UnitsDirect Materials Per Unit	enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction LessAdd: select a production budget item Total Materials RequiredExpected Unit SalesDirect Materials PurchasesDirect Materials Per UnitDesired Ending Finished Goods UnitsDesired Ending Direct Materials (Pounds)Total Required UnitsBeginning Direct Materials (Pounds)Beginning Finished Goods UnitsRequired Production Units	enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing production budget item Desired Ending Finished Goods UnitsTotal Materials RequiredDesired Ending Direct Materials (Pounds)Total Required UnitsDirect Materials PurchasesBeginning Direct Materials (Pounds)Required Production UnitsDirect Materials Per UnitExpected Unit SalesBeginning Finished Goods Units	enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units