Did I do this properly?

bottom was cut out

A sales budget is given below for one of the products manufactured by ISO Inc.: January 25,000 units February 40,000 units March 65,000 units April 45,000 units May 35,000 units June 30,000 units The inventory of finished goods at the end of each month must equal 20% of the next month's sales. However, on December 31, the finished goods inventory totaled only 4,000 units. Each unit of product requires three kilograms of specialized material. Since the production of this specialized material by ISO's suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to 30% of the next month's production needs. This requirement had been met on January 1 of the current year. Required: Prepare a budget showing the quantity of material to be purchased each month for January, February, and March, and in total for the quarter. ISO Inc. Direct Materials Purchases Budget For the Year Ending December 31, 2018 Total Month January 29,000 February 45,000 March 61,000 135,000 Required Production (in units) Consumption per specialized material (in kgs) 3 87,000 40,500 135,000 54,900 183,000 38,700 405,000 Consumption Add: Closing Inventory Less: Opening Inventory 26,100 40,500 54,900 For the Year cembe Total Month January 29,000 February 45,000 March 61,000 135,000 Required Production (in units) Consumption per specialized material (in kgs) 3 405,000 87,000 40,500 135,000 54,900 183,000 38,700 Consumption Add: Closing Inventory Less: Opening Inventory Purchase (in kgs) 26,100 40,500 54,900 101,400 149,400 166,800 417,600