The production department of Bonton Corporation has submitted the following forecast of units to be purchased by quarter for the upcoming year. Quarter Q1 Q2 Q3 Q4 Budgeted units of production 10,000 16,000 14,000 12,000 The beginning raw materials inventory for the first quarter is budgeted to be 12,000 grams. Each unit requires 7 grams of raw materials that costs $3.50 per gram. Management desires to end each quarter with an inventory of raw materials equal to 25% of the following quarter's production needs. The desired ending inventory for the 4th quarter is 16,000 grams. Required: Prepare a direct materials budget in units of raw materials, by quarter