Can you assist answering for where there is an x? The Chegg Text study solutions are wrong. Thanks

Developing a Master Budget for a Manufacturing Organization Cubs Incorporated manufactures a product with a selling price of $60 per unit. Units and monthly cost data follow: Variable Selling and administrative Direct materials Direct labor Variable manufacturing overhead Fixed Selling and administrative Manufacturing (including depreciation of $ 11,000) $5 per unit sold 12 per unit manufactured 12 per unit manufactured 6 per unit manufactured 517,000 per month 34,000 per month Cubs, Inc. pays all bills in the month incurred. All sales are on account with 50 percent collected the month of sale and the balance collected the following month. There are no sales discounts or bad debts. Cubs, Inc. desires to maintain an ending finished goods inventory equal to 20 percent of the following month's sales and a raw materials inventory equal to 10 percent of the following month's production. January 1, 2017, inventories are in line with these policies. Actual unit sales for December and budgeted unit sales for January, February, and March of 2017 are as follows: CUBS INCORPORATED Sales Budget For the Months of January, February, and March 2017 Month December January February March Sales Units 11.250 10.000 15.000 13,000 Sales Dollars $675,000 $600,000 $900,000 5780,000 Additional information: Additional information: The January 1 beginning cash is projected as $6,000. For the purpose of operational budgeting, units in the January 1 inventory of finished goods are valued at variable manufacturing cost. Each unit of finished product requires one unit of raw materials. Cubs, Inc. intends to pay a cash dividend of $12,000 in January NOTE: For the entire problem do not use any negative signs with your answers unless appropriate for net income(loss) or ending balance. (a) A production budget for January and February Cubs Incorporated Production Budget For the Months of January and February 2017 January February Requirements for current sales 15,000 13.000 Desired ending inventory 3,000 2,600 Total requirements 13,000 17,600 Less beginning inventory 567 x 3,000 Production requirements 10,750 X 14,600 Mar February (b) A purchases budget in units for January. Cubs Incorporated Purchases Budget For the Month of January 2017 January Current requirements (units) 10,750 x Desired ending inventory 1,460 Total requirements 12210 X Less beginning inventory 1,075 x Purchases (units) 11,135 x Purchases (dollars at $12 each $ 133,620 x (c) A manufacturing cost budget for January Cubs Incorporated Manufacturing Cost Budget For the Month of January 2017 Variable costs Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing overhead $ 6,000 637,500 643,500 (d) A cash budget for January. Cubs Incorporated Cash Budget For the Month of January 2017 Beginning balance Receipts: December sales 337.500 January sales 300,000 Total cash available Disbursements: Purchases 133,620 x Direct labor Variable manufacturing overhead Fixed manufacturing overhead (exclude depreciation) Variable selling and administrative Fixed selling and administrative 17.000 Dividend 12,000 Ending Balance XXX 429,120 x 214380 x (e) A budgeted contribution income statement for January Cubs Incorporated Budgeted Contribution Income Statement For the Month of January 2017 Sales $ 600,000 Less variable costs: Cost of goods sold $ 300,000 Selling and administrative 50,000 350,000 Contribution 250,000 Less fixed costs Manufacturing overhead 34,000 Selling and administrative 17,000 51,000 Net income 199,000