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Sweet Acacia Company is preparing its master budget for 2022. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales:

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Sweet Acacia 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 1,100,000 units. Quarterly sales are 25%,25%,25%, and 25\%, respectively. The sales price is expected to be $40 per unit for the first three quarters and $46 per unit beginning in the fourth quarter. Sales in the first quarter of 2023 are expected to be 10% higher than the budgeted sales for the first quarter of 2022. Production: Management desires to maintain the ending finished goods inventories at 20% of the next quarter's budgeted sales volume. Direct moterials: Each unit requires 2kg of raw materials at a cost of $10 per kilogram. Management desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for the first quarter of 2023 are 600,000kg. Prepare the sales budget by cuarters for 2022 . Prepare the production budget by quarters for 2022 (Round answers to 2 decimal places, es. 15.25) Prepare the direct materials budget by quarters for 2022, (Round answers to 2 decimal places, eg. 15.25)

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