I need help with 22-5A and want to make sure I'm right, the previous two questions are required to answer PE 22-5A

PE 22-3A Direct materials purchases budget OBJ. 4 LifeTyme Publishers Inc. budgeted production of 191,900 diaries in 2014. Paper is required to produce a diary. Assume seven square yards of paper are required for each diary. The estimated January 1, 2014, paper inventory is 29,100 square yards. The desired December 31, 2014, paper inventory is 32,900 square yards. If paper costs $0.80 per square yard, determine the direct materials paurbudet for 2014. PE 22-4A Direct labor cost budget LifeTyme Publishers Inc. budgeted production of 191,900 diaries in 2014. Each diary requires assembly. Assume that nine minutes are required to assemble each diary. If assembly labor costs $16.00 per hour, determine the direct labor cost budget for 2014. OBJ. 4 PE 22-5A Cost of goods sold budget Prepare a cost of goods sold budget for LifeTyme Publishers Inc., using the information in Practice Exercises 22-3A and 22-4A. Assume the estimated inventories on January 1, 2014, for finished goods and work in process were $28,000 and $17,000, respectively Also assume the desired inventories on December 31, 2014, for finished goods and work in process were $23,700 and $19,500, respectively. Factory overhead was budgetedat $205,800. OBJ. 4