For example, in cell B26 enter the formula "= B5". Required: errors in your worksheet and correct them. 39 Construct the production budget \begin{tabular}{l|l} 43 & Total needs \\ 44 & Less beginning inven \\ 45 & Required production \end{tabular} \begin{tabular}{r|rrrrrrrr|r|} & \multicolumn{3}{c|}{ Year 2 Quarter } & \multicolumn{3}{|c|}{ Year 3 Quarter } \\ \hline 1 & 2 & 3 & 4 & Year & 1 & 2 \\ \hline? & ? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ \hline \hline \end{tabular} 46 47 Construct the raw materials purchases budget 48 Year 2 Quarter Year 3 Quarter 49 Required production (units) 50 Raw materials required to produce one unit 51 Production needs (pounds) \begin{tabular}{|r|r|r|r|r|r|r|} \hline 1 & & 2 & 3 & 4 & Year & 1 \\ \hline? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ \hline \end{tabular} 52 Add desired ending inventory of raw materials (pounds) 53 Total needs (pounds) 54 Less beginning inventory of raw materials (pounds) 55 Raw materials to be purchased 56 Cost of raw materials per pound 57 Cost of raw materials to be purchased \begin{tabular}{|c|c|c|c|} \hline \hline & & & \\ \hline 1 & Year 2 Quarter & & \\ \hline & 2 & 3 & Year \\ \hline \end{tabular} 1 Accounts payable, beginning balance 62 First-quarter purchases 63 Second-quarter purchases 64 Third-quarter purchases 65 Fourth-quarter purchases 66 Total cash disbursements 67