The marketing department of Goethe Inc. has submitted the following sales forecast for $2024$:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Budgeted sales $($units$)8,9007,9005,9006,900$

The company expects to start the first quarter with $1,680$ units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to $20\%$ of the next quarter$$s budgeted sales. The desired ending finished goods inventory for the fourth quarter is $2,180$ units.

In addition, the beginning raw materials inventory for the first quarter is budgeted to be $3,300$ kilograms and the beginning accounts payable for the first quarter are budgeted to be $$16,620.$

Each unit requires two kilograms of raw material that costs $$4$ per kilogram. Management desires to end each quarter with an inventory of raw materials equal to $20\%$ of the following quarter$$s production needs. The desired ending inventory for the fourth quarter is $3,230$ kilograms. Management plans to pay for $75\%$ of raw material purchases in the quarter acquired and $25\%$ in the following quarter.

Required:

$1.$ Prepare the company's production budget for the upcoming fiscal year.

$2-$a$.$ Prepare the company's direct materials budget.

$2-$b$.$ Prepare the schedule of expected cash disbursements for materials for the upcoming fiscal year. $($Round your answer to the nearest whole dollar amount.$)$