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I need help to understand where I went wrong. How is $4 wrong on the second line first spot. Shouldn't row 3 be row 1

I need help to understand where I went wrong. How is $4 wrong on the second line first spot. Shouldn't row 3 be row 1 x row 2? Thank you image text in transcribed
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Zira Coreports the following production budget for the next four months April Production (units) 664 May 705 June 697 July 677 Each finished unit requires five pounds of raw materials and the company wants to end each month with raw materials inventory equal to 20% of next month's production needs. Beginning raw materials inventory for April was 664 pounds. Assume direct materials cost $4 per pound Prepare a direct materials budget for April, May, and June (Round your intermediate calculations and final answers to the nearest whole dollar amount.) May 705 4 ZIRA CO. Direct Materials Budget For April, May, and June April 664 4% 2,656 564 3,220 % 664 2,556 % $ 4 S $ 10,224 Budgeted production (units) Materials requirements per unit Materials needed for production (lbs.) Budgeted ending inventory (lbs.) Total materials requirements (lbs.) Beginning inventory (lbs.) laterials to be purchased (lbs.) ost per lb otal budgeted direct materials cost June 697 units 4 Ibs 2,788 lbs 542 lbs 2,820 558 3,378 % 564 2.814 4 $ 11 256 3,330 X lbs 558 lbs 2,7723 lbs 4 per lb 11,088

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