The production department of Hareston Company has submitted the following forecast of units to be produced by quanter for the upcoming fiscal year: In addition, the beginning raw materials inventory for the first quarter is budgeted to be 1,400 kilograms and the beginning accounts payable for the first quarter are budgeted to be $2,940. Each unit requires two kilograms of raw material that costs $1.40 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 forthe fourth quarter is 1.500 kilograms. Management plans to pay for 80% of raw material purchases in the quarter acquired and 20% in the following quarter. Each unit requires 0.60 direct labour-hours, and direct labour-hour workers are paid $14 per hour. Required: 1-a. Prepare the company's direct materials budget. (Round your answer to the nearest whole dollar amount.)