Wildhorse company is oreparing its master budget for $2022.$ Relevant data pertainubg ti its sales,production,and direct materials budfetd sre as follows

Sales: Sales did the year are expected to total $1,220,000$ units. Quarterly sales are $20,25\%,25\%,$and $30\%$~ respectively. The sales price js expected to be $$40$ per hnit dor the first theee quarters and $$45$

Per unit beginning un the fourth quarter. Sales in the first quarter kf $2923$ are expected tk be $20\%$ higher than the budgeted sales dir the first quarter of $2022.$

Production: Management desires to mainting the ending finished gokds incentories st $25\%$ of the next quarters budgeted sales volume.

Direct materials: each unit requires $2$ pounds of raw materials at a cost of $$12$ per pound. Management desires to maintain raw materials inventories at $10\%$ of the next quarters production requirements. Assume the production requires for first quarter of $2023$ are $549,000$ pounds.