Windsor Industries has adopted the following production budget for the four quarters of 2022: Quarter 1 Quarter 2 Quarter 3 Quarter 4 Units 6,200 8,000 8,900 9,900 Each unit requires 3 kg of raw materials costing $7 per kilogram. On December 31, 2021, the ending raw materials inventory was 1,860 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 12,200 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 Quarter 2 Add Desired ending inventory Total materials required Less Beginning inventory Units to be produced Total cost of materials purchasesWINDSOR INDUSTRIES Direct Materials Purchases Budget (kg) For the year ending December 31, 2022 Quarter 1 2 3 4