Did I do this math correctly? Thank you!

Lowell Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2020. 2.0 January February March April May Estimated unit sales 10,700 11,100 8,300 8,700 8,800 Sales price per unit $50.50 $47.60 $47.60 $47.60 $47.60 Direct labor hours per unit 2.0 1.6 1.6 1.6 Wage per direct labor hour $8 $8 $8 $9 $9 Lowell has a labor contract that calls for a wage increase to $9 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Lowell expects to begin the year with 16,250 frames on hand and has a policy of carrying an end-of-month Inventory of 100% of the following month's sales, plus 50% of the second following month's sales. Prepare a production budget for Lowell Company by month and for the first quarter of the year. LOWELL COMPANY Production Budget For the Quarter Ending March 31, 2020 Jan Feb Mar Total Expected Unit Sales 10,700 11,100 8,300 Add Desired Ending Finished Goods Unit 15,250 12,650 13,100 Total Required Units 25,950 23,750 21,400 Less Beginning Finished Goods Unit 16,250 15,250 12,650 Required Production Units 9,700 8,500 8,750 26,950 Prepare a direct labor budget for Lowell Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. (Round Direct labor hours per unit answers to 1 decimal place, e.g. 52.7.) LOWELL COMPANY Direct Labor Budget For the Quarter Ending March 31, 2020 Jan Feb Mar Total Units to be produced 9,700 8,500 8,750 Direct Labor Time (Hours) Per Unit 2.0 2.0 1.6 Total Required Direct Labor Hours 19,400 17,000 14,000 Direct Labor Cost Per Hour Total Direct Labor Cost 155,200 136,000 112,000 403,200