1. Calculate the ending inventory of chemicals (in gallons) for December of the prior year, and then for January and February. (3 points-must use a formula/calculation in each cell) 2. Calculate the ending inventory of plastic coating (in units) for December of the prior year, and then for January and February. (3 points-must use a formula/calculation in each cell) 3. Complete a direct materials purchases budget for the chemicals (in gallons) for January. (10 points-must use a formula/calculation when necessary). Hint: Remember to use accounting underlining