The marketing department of Goethe Inc. has submitted the following sales forecast for 2024: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted sales (units) 9,400 8,400 6,400 7,400 The company expects to start the first quarter with 1,780 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 20% of the next quarters budgeted sales. The desired ending finished goods inventory for the fourth quarter is 2,280 units. In addition, the beginning raw materials inventory for the first quarter is budgeted to be 3,400 kilograms and the beginning accounts payable for the first quarter are budgeted to be $17,620. Each unit requires