How do I find the green highlighted squares in the table and is my working correct for the previous calculations?

July Production Budget item 1 item 2 item 3 DM Cost $ 67.00 $ 61.00 $ 21.95 80 1350 1000 August September October November December 80 80 80 80 240 1130 1080 800 550 450 1100 1200 1200 1250 1300 January 400 400 1350 February 400 780 1400 March 400 1130 1400 April 400 1100 1400 May 400 1150 1400 June 400 1300 TOTAL 3040 11220 15400 July 400 1400 1400 1400 it Materials Information Direct Materials used in production item 1 item 2 item 3 Total Direct Materials Used Direct Materials cost per Item pack $ $ $ $ 5,360 $ 5,360 $ 5,360 $ 5,360 $ 5,360 $ 16,080 $ 26,800 $ 26,800 $ 26,800 $ 26,800 $ 26,800 $ 26,800 $ 82,350 $ 68,930 $ 65,880 $ 48,800 $ 33,550 $ 27,450 $ 24,400 $ 47,580 $ 47,580 $ 68,930 $ 67,100 $ 70,150 $ 79,300 $ 21,950 $ 24,145 $ 26,340 $ 26,340 $ 27,438 $ 28,535 $ 29,633 $ 30,730 $ 30,730 $ 30,730 $ 30,730 $ 30,730 $ 109,660 $ 98,435 $ 97,580 $ 80,500 $ 66,348 $ 72,065 $ 80,833 $ 105,110 $ 126,460 $ 124,630 $ 127,680 $ 136,830 $ 203,680 $ 26,800 684,420 $ 85,400 338,030 $ 30,730 1,226,130 $ 142,930 item 1 item 2 item 3 Packaging Building Mats $ 52.75 $ 14.25 $ 38.50 $ 22.50 $ S 18.20 $ 3.75 $ Target Ending Direct Materials Inventory Less Beginning Direct Materials Inventory Total Purchases of Direct Materials 24,609 $ 24,395 $ 20,125 $ 16,587 $ 18,016 $ 20,208 $ 26,278 $ 31,615 $ 31,158 $ 31,920 $ $ 24,609 $ 24,395 $ 20,125 $ 16,587 $ 18,016 $ 20,208 $ 26,278 $ 31,615 $ 31,158 $ 34,208 $ 31,920 $ 35,733 $ 34,208 $ 35,733 $ 35,733 $ 35,733 Ending inventory of direct materials is to be 25% of the next month's requirements 25% Balance Sheet as at 31 June, 2022 Assets Cash Accounts receivable Inventory - Direct Materials Inventory Inventory - Finished Goods Land Property, Plant & Equipment Less Accumulated Depreciation Total Assets Liabilities and Stockholders' equity Accounts payable Bank Loan Share Capital Retained earnings Total Liabilities and Stockholders' equity $ 45,015 $ 113,650 54,275 79,150 $ 750,000 $ 160,000 -$ 8,000 $ 1,194,090 $ 42,500 $ 525,000 $ 102,765 $ 523,825 $ 1,194,090