Sweet Acacia Industries has adopted the following production budget for the four quarters of 2022: Each unit requires 4kg of raw materials costing $7 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 12,200 units. Prepare a direct materials purchases budget by quarters for 2022 . SWEET ACACIA INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2022