The production department of Hareston Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 7,700 8,700 6,700 5,700 In addition, the beginning raw materials inventory for the first quarter is budgeted to be 1,750 kilograms and the beginning accounts payable for the first quarter are budgeted to be $3,290. Each unit requires 2.7