I need help answering the quarter question (the blank squares). The first part is already answered. Thank you.

Austin Company makes and sells artistic frames for pictures of weddings, graduations, and other special events. Ron Barnhardt, the controller, is responsible for preparing Austin's master budget and has accumulated the following information for 2018: (Click the icon to view some of the financial information.) (Click the icon to view additional information.) Read the requirements HIER Requirement 1. Prepare a production budget and a direct manufacturing labor cost budget for Austin Company by month and for the first quarter of 2018. You may combine both budgets in one schedule. The direct manufacturing labor cost budget should include labor-hours and show the details for each labor cost category. Start the schedule by preparing the production budget and calculating the total hours of direct manufacturing labor time needed for the three months in the quarter, then calculate the values for the quarter. Finish by preparing the bottom portion of the schedule for the direct manufacturing labor by month, then quarter. (Enter the direct manufacturing labor-hours per unit to one decimal place, X.X. Do not round interim calculations, and then enter all amounts in the budget (other than the direct manufacturing labor-hours per unit) to the nearest whole number.) Data Table March Quarter 2018 9,000 January February March April May 16,500 Austin Company Budget for Production and Direct Manufacturing Labor For the Quarter Ended March 31, 2018 January February Budgeted sales (units) 16,000 19,000 23,500 14,500 Add target ending finished goods inventory (units) Total requirements (units) 39,500 33,500 23.500 Deduct beginning finished goods inventory (units) 23,500 Units to be produced 16,000 10,000 2.5 2.5 Direct manufacturing labor-hours per unit 40,000 25,000 Total hours of direct manufacturing labor time needed Estimated sales in units 16,000 19,000 9,000 11,000 11,000 25,500 $ 57.00 $ 50.50 $ 50.50 $ 50.50 $ 50.50 14,500 Selling price Direct manufacturing labor-hours per unit Wage per direct manufacturing labor-hour 2.5 2.5 1.0 1.0 1.0 11,000 $ 12.00 $ 12.00 $ 12.00 $ 14.00 $ 14.00 1.0 11,000 Print Done e Text Pages Calculator r More Info In addition to wages, direct manufacturing labor-related costs include pension contributions of $0.60 per hour, worker's compensation insurance of $0.10 per hour, employee medical insurance of $0.40 per hour, and Social Security taxes. Assume that as of January 1, 2018, the Social Security tax rates are 7.5% for employers and 7.5% for employees. The cost of employee benefits paid by Austin on its direct manufacturing employees is treated as a direct manufacturing labor cost. Austin has a labor contract that calls for a wage increase to $14 per hour on April 1, 2018. New labor-saving machinery has been installed and will be fully operational by March 1, 2018. Austin expects to have 23,500 frames on hand at December 31, 2017, and it has a policy of carrying an end-of-month inventory of 100% of the following month's sales plus 50% of the second following month's sales. Print Done