The production department of Hareston Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: Units to be produced ist Quarter 8,700 2nd Quarter 9,700 3rd Quarter 7,700 4th Quarter 6,700 In addition, the beginning raw materials inventory for the first quarter is budgeted to be 2,250 kilograms and the beginning accounts payable for the first quarter are budgeted to be $3,790. Each unit requires 3.7 kilograms of raw material that costs $3.10 per kilogram Management desires to end each quarter with an inventory of raw materials equal to 10% of the following quarter's production needs. The desired ending inventory for the fourth quarter is 2.775 kilograms. Management plans to pay for 80% of raw material purchases in the quarter acquired and 20% in the following quarter. Each unit requires 0.6 direct labour-hours, and direct labour-hour workers are paid $22.5 per hour. Required: 1-a. Prepare the company's direct materials budget. (Round your answer to the nearest whole dollar amount.) HARESTON COMPANY Direct Materials Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Total needs (kilograms)