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 1st Quarter 9.000 2nd Quarter 10,000 3rd Quarter4th Quarter 8,000 7,000 In addition the beginning raw materials inventory for the first quarter is budgeted to be 2.400 kilograms and the beginning accounts payable for the first quarter are budgeted to be $3.940. Each unit requires 40 kilograms of raw material that costs $3.40 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 for the fourth quarter is 3.000 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 $24.0 per hour Required: 1-o. Prepare the company's direct