XYZ has the following production budget for 2022:

2022	Quarter 1	3,000	Units
2022	Quarter 2	8,000	Units
2022	Quarter 3	5,000	Units
2022	Quarter 4	6,000	Units

Each unit requires 4 pounds of materials costing $6 per pound. At the beginning of 2022 the RawMaterials inventory was 1,200 pounds. Management desires to have ending Raw Materials Inventoryat the end of each quarter of 10% of the following quarter's materials needs.

Prepare a Direct Materials Budget for each of the quarters of 2022.