Can someone please correct my mistakes and help me understand were I went wrong please?

Executive officers of Weston Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two difference sources Source of Estimate First Quarter Second Quarter Third Quarter Fourth Quarter Sales manager $450,000 $360,000 $320,000 $540,000 Marketing consultant 600,000 480,000 420,000 700.000 Weston's past experience indicates that cost of goods sold is about 60 percent of sales revenue. The company tries to maintain 10 percent of the next quarter's expected cost of goods sold as the current ending inventory. This year's ending inventory is $30,000. Next year's ending inventory is budgeted to be $36,000