Windsor Industries has adopted the following production budget for the four quarters of $2022$:

$\backslash$table$[[,$Quarter $1,$Quarter $2,$Quarter $3,$Quarter $4],[$Units$,6,200,8,000,8,900,9,900]]$

Each unit requires $3kg$ of raw materials costing $$7$ per kilogram. On December $31,2021,$ the ending raw materials inventory was $1,860kg.$ 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 $12,200$ units.

Prepare a direct materials purchases budget by quarters for $2022.$

WINDSOR INDUSTRIES

Direct Materials Purchases Budget $($kg$)$ For the year ending December $31,2022$