Hello, I have a cost accounting question. I think I have part 1 correct but am struggling with 2a and b

he marketing department of Gaeber Industries has submitted the following sales forecast for the upcoming fiscal year:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Budgeted sales (units)	8,100	7,100	5,900	7,100

The company expects to start the first quarter with 1,620 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 20% of the next quarters budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,890 units.

In addition, the beginning raw materials inventory for the first quarter is budgeted to be 5,020 kilograms and the beginning accounts payable for the first quarter are budgeted to be $16,720.

Each unit requires two kilograms of raw material that costs $8 per kilogram. Management desires to end each quarter with an inventory of raw materials equal to 20% of the following quarters production needs. The desired ending inventory for the fourth quarter is 3,330 kilograms. Management plans to pay for 65% of raw material purchases in the quarter acquired and 35% in the following quarter.

Required:
1.	Prepare the company's production budget for the upcoming fiscal year.

GAEBER INDUSTRIES
Production Budget
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Budgeted sales (units)	8,100	7,100	5,900	7,100	28,200
Add: Desired ending inventory	1,420	1,180	1,420	1,890	1,890
Total units needed	9,520	8,280	7,320	8,990	30,090
Deduct: Beginning inventory	1,620	1,420	1,180	1,420	1,620
Required production	7,900	6,860	6,140	7,570	28,470

2-a.	Prepare the company's direct materials budget.

2-a.	Prepare the company's direct materials budget.

2-b.	Prepare the schedule of expected cash disbursements for materials for the upcoming fiscal year. (Round your answer to the nearest whole dollar amount.)