could you let me know how you are getting the numbers abd which numbers you are using for each cell? thank you !

3. Prepare the direct materials purchases budget for the first three months of the year, as well as a summary budget for the quarter. Assume the company needs 120,000 board feet of wood for production in April. (Always use cell references and formulas where appropriate to receive full credit. Use cell references from prior requirements and calculations, if applicable. If you copy/paste from the Instructions tab or if you type the numbers in, you will be marked wrong.) Birdfeeders Unlimited Direct Materials Budget For the Quarter Ended March 31 Units (birdfeeders) to be produced Multiply by: Quantity (board feet) of DM needed per unit Quantity (board feet) needed for production Plus: Desired ending inventory of DM Total quantity (board feet) needed Less: Beginning inventory of DM Quantity (board feet) to purchase Multiply by: Cost per board foot Total cost of DM purchases Month January February March 82,000 91,000 97,000 1.5 123,000 1.5 136,500 1.5 1st Quarter 270,000 1.5 145,500 425,000 13,650 14,550 4. Prepare the cash collections budget for January, February, and March, as well as a summary for the first quarter. (Always use cell references and formulas where appropriate to receive full credit. Use cell references from previous calculations and requirements, if applicable. If you copy/paste from the Instructions tab or if you type the numbers in, you will be marked wenne