Whispering Winds Industries has adopted the following production budget for the four quarters of 2022 ; Each unit requires 3kg of raw materials costing $6 per kilogram. On December 31,2021 , the ending raw materials inventory was 1,800kg. 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 11,700 units. Prepare a direct materials purchases budget by quarters for 2022