The Tobler Company has budgeted production for next year as follows: Quarter First Second Third Fourth Production in units 10,000 12,000 16,000 14,000 Four kilograms of raw material are required for each unit produced. At the start of the year, raw materials on hand total 4,000 kilograms. The raw materials inventory at the end of each quarter should equal 10% of the next quarter's production needs. The raw material is purchased at a cost of $3.00 per kilogram Required: Prepare a direct materials budget (heading not required) for the third quarter, including kilograms required and total cost