Sunland Industries has adopted the following production budget for the four quarters of 2022 : Each unit requires 3 kg of raw materials costing $6 per kilogram. On December 31, 2021, the ending raw materials inventory was 1 , 740 kg . Management wants to have a raw materials inventory at the beginning of each quarter equal to 30% of the current quarter's production requirements. The production budget for the first quarter of 2023 will be 12,000 units. Prepare a direct materials purchases budget by quarters for 2022 . SUNLAND INDUSTRIES Direct Materials Purchases Budget ( kg ) For the year ending December 31, 2022