Vaughn Company is preparing its master budget for 2025 . Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total 980,000 units. Quarterly sales are 22%,26%,26%, and 26%, respectively. The unit selling price is expected to be $40 for the first three quarters and $47 beginning in the fourth quarter. Sales in the first quarter of 2026 are expected to be 15% higher than the budgeted sales for the first quarter of 2025. Production. Management desires to maintain the ending finished goods inventories at 25% of the next quarter's budgeted sales volume Direct materials. Each unit requires 2 pounds of raw materials at a cost of $11 per pound. Management desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for first quarter of 2026 are 441.000 pounds Prepare the sales, production, and direct materials budgets by quarters for 2025. VAUGHN COMPANY Production Budget For the Year Ending December 31, 2025 Quarter Expected Unit Sales 2 Add Desired Ending Finished Goods Units Total Required Units: Required Production Units VAUGHN COMPANY Production Budget For the Year Ending December 31, 2025 Quarter \begin{tabular}{|l|} \hline 1 \\ \hline 215600 \\ \hline \end{tabular} 2 3 4 Ye 1 For the Year Ending December 31, 2025 Quarter 1 Units to be Produced 2254800 Direct Materials Per Unit Total Pounds Needed for Production Desired Ending Direct Materials (Pounds) : TotalMaterials Required Less : Begnning Direct Materials (Pounds) Direct Materials Purchases Total Cont of Direct Materials Purchases : Question 2 of 6