I am unsure if I am doing this correctly please help with question thank you.

Conlan Inc. has gathered the following budgeting information for next year and has asked you to prepare their master budget. Sales for the final quarter of the prior year total 1,300 units. Expected sales (in units) for the current year are: 1,170 (Quarter 1), 780 (Quarter 2), 1,040 (Quarter 3), and 1,040 (Quarter 4) Sales for the first quarter of the following year total 1,560 units. The selling price is $460 per unit in the first three quarters of the year, and $480 per unit in the final quarter. a. points Company policy calls for a given quarter's ending finished goods inventory to equal 70% of the next quarter's expected unit sales. The finished goods inventory at the end of the prior year is 819 units, which complies with the policy. The product's manufacturing cost is $215 per unit, including per unit costs of $90 for materials (6 lbs. at $15 per lb.), $88 for direct labor (4 hours x $22 direct labor rate per hour), $25 for variable overhead, and $12 for fixed overhead. Annual fixed overhead consists, incurred evenly throughout the year, consist of depreciation on production equipment, $20,700; factory utilities, $25,800, and other factory overhead of $5,136 01:06:27 b. References Company policy also calls for a given quarter's ending raw materials inventory to equal 50% of next quarter's expected materials needed for production. The prior year-end inventory is 2,691 lbs of materials, which complies with the policy. The company expects to have 4,680 lbs. of materials in inventory at year-end. The company has no work in process inventory at the end of any quarter C. d. Sales representatives' commissions are 18% of sales and are paid in the quarter of the sales. The sales manager's quarterly salary will be $66,000 in the first three quarters of the year, and $70,000 in the final quarter. Quarterly general and administrative expenses include $28,000 administrative salaries, rent expense of $17,000 per quarter, insurance expense of $14,000 per quarter, straight line depreciation of $14,000 per quarter, and 1% monthly interest on the $300,000 long-term note payable (12% annually) e. Income taxes will be assessed at 35%, and are paid in the quarter incurred