Can yall explain why I got this wrong?

Requirement 2 The company has just hired a new marketing manager who insists that unit sales can be dramatically increased by dropping the selling price from $8 to $7. The marketing manager would like to use the following projections in the budget: Data Year 2 Quarter Year 3 Quarter 4 2 Budgeted unit sales Selling price per unit 45,000 65,000 115,000 70,000 80,00090,000 $7 per unit 1 Chapter 7: Applying Excel Year 3 Quarter 3 Data 4 5 Budgeted unit sale Year 2 Quarter 3 2 45,000 65,000 115,000 70,000 80,000 90,000 7Selling price per unit 8Accounts receivable, beginning balance 9Sales collected in the quarter sales are made 10 Sales collected in the quarter after sales are made 11Desired ending finished goods inventory is 12 Finished goods inventory, beginning 13.Raw materials required to produce one unit 14Desired ending inventory of raw materials is 15 . Raw materials inventory, beginning 16Raw material costs 17. Raw materials purchases are paid 18 and 19.Accounts payable for raw materials, beginning balance 20 $8 per unit $65,000 75% 25% 30% of the budgeted unit sales of the next quarter 12,000 units 5 pounds 10% of the next quarter's production needs 23,000 pounds $0.80 per pound quarter the purchases are made 60% in the 40% in the quarter following purchase $81,500