Can someone help me correct the left column with the options :

Administrative salaries

Budgeted beginning inventory (units)

Budgeted beginning RM inventory (pounds)

Budgeted ending inventory (units)

Budgeted ending RM inventory (pounds)

Budgeted Fixed Overhead

Budgeted Production (units)

Budgeted Sales (units)

Depreciation expense

Direct Labor Rate (per hour)

Direct Labor Requirements per unit (hour)

Income Tax Expense

Insurance expense

interest expense

Material price per pound

Materials req. per unit

Next qtr budgeted sales (unit)

Rent

Sales commision

Salas manager salary

selling price per unit

Total Budget sales (dollar)

Total Manf. cost (unit)

Variable Factory overhead rate

Requirement Prepare the Direct Materials Budget for Mitchell Inc. Company. Company policy calls for a given quarter's ending raw materials inventory to equal 50% of next quarter's expected materials needed for production. The prior year-end inventory is 378 lbs of materials, which complies with the policy. The company expects to have 720 lbs. of materials in inventory at year-end. The product's manufacturing cost is $121 per unit, including per unit costs of $52 for materials (4 lbs. at $13 per Ib.), $44 for direct labor (2 hours x $22 direct labor rate per hour), $17 for variable overhead, and $8 for fixed overhead. Show less Mitchell Inc. Direct Materials Budget For the year ended December 31, 2018 First Qtr. Second Qtr. Total Budgeted production (units) Materials needed for production (pounds) Materials requirements per unit Total materials requirements (pounds) Budgeted beginning inventory (units) Materials to be purchased (pounds) 189 4.0 756 468 1,224 378 846 234 4.0 936 480 1,416 468 948 Third Qtr. 240 4.0 960 696 1,656 480 1,176 Fourth Qtr. 348 4.0 1,392 720 2,112 696 1,416 Material price per pound Total cost of direct materials purchases $ $ 13.00 10,998 $ $ 13.00 12,324 $ $ 13.00 15,288 $ $ 13.00 18,408 $ 57,018