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 8,200 9,200 7,200 6,200 In addition, the beginning raw materials inventory for the first quarter is budgeted to be 2,000 kilograms and the beginning accounts payable for the first quarter are budgeted to be $3,540. Each unit requires 3.2 kilograms of raw material that costs $2.60 per kilogram. Management desires to end each quarter with an inventory of raw materials equal to 10% of the following quarters production needs. The desired ending inventory for the fourth quarter is 2,400 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 $20.0 per hour