From Units of raw materials to be purchased down, I am not quite sure what I should be entering. Please help figure these values out as well as check if my work is correct for the previous boxes.

Three ounces of zinc oxide are required for each bottle of Hawaiian Gold, a suntan lotion made in Orange, California. The zinc oxide cost is $1.90 per ounce. Budgeted production of Hawaiian Gold is given below by quarters for Year 2 and for the first quarter of Year 3: First 68,000 Year 2 Second Third Fourth 98,000 158,000 108,000 Year 3 First 78,000 Budgeted production, in bottles There is a high demand for zinc oxide which requires the company to have large inventories of the ingredient in case of a shortage. For this reason, the zinc oxide inventory at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 40,800 ounces of zinc oxide will be on hand to start the first quarter of Year 2. Required: Prepare a direct materials budget for zinc oxide, by quarter and in total, for Year 2. Third Year Fourth 108,000 158,000 432,000 3 Hawaiian Gold Direct Materials Budget - Year 2 Quarter First Second Required production in units of finished goods 68,000 98,000 Units of raw materials needed per unit of finished goods 3 Units of raw materials needed to meet production 204,000 294,000 Add: Desired units of ending raw materials inventory 40,800 58,800 Total units of raw materials needed 244,800 352,800 Less: Units of beginning raw materials inventory (40,800) Units of raw materials to be purchased Unit cost of raw materials Cost of raw materials to purchased 474,000 324,000 64,800 388,800 3 1,296,000 64,800 1,360,800 94,800 568,800