Just need help figuring out the answers with an X by them.

Scholastic Furniture, Inc. manufactures a variety of desks, chairs, tables, and shelf units that are sold to public school systems throughout the Midwest. The controller of the company's Desk Division is currently preparing a budget for the second quarter of the year. The following sales forecast has been made by the division's sales manager. April May June 10,000 desk-and-chair sets 12,000 desk-and-chair sets 15,000 desk-and-chair sets Each desk-and-chair set requires 10 board feet of pine planks and 1.5 hours of direct labor. Each set sells for $50. Pine planks cost $.50 per board foot, and the division ends each month with enough wood to cover 10 percent of the next month's production requirements. The division incurs a cost of $20 per hour for direct-labor wages and fringe benefits. The division ends each month with enough finished-goods inventory to cover 20 percent of the next month's sales. Raw-material purchases: (Round "Cost per board foot" to 2 decimal places.) April 10,400 10 104,000 12,600 Planned production (sets) Raw material required per set (board feet) Raw material required for production (board feet) Add: Desired ending inventory of raw material, in board feet (10% of next month's requirement) Total requirements Less: Projected beginning inventory of raw material, in board feet (10% of current month's requirement) Planned purchases of raw material (board feet) Cost per board foot Planned purchases of raw material (dollars) May 12,600 10 126,000 12,000 138,000 12,600 125,400 $ 0.50 $ 62,700 June 12,000 X 10 120,000 16,000 136,000 12,000 124,000 $ 0.50 $ 62,000 116,600 10,400 106,200 $ 0.50 $ 53,100 Direct-labor budget: (Round "Direct labor hours per set" to 1 decimal place.) Planned production (sets) Direct-labor hours per set Direct-labor hours required Cost per hour Planned direct-labor cost April 10,400 1.5 15,600 $ 20 $ 312,000 May 12,600 1.5 18,900 $ 20 $ 378,000 June 12,000 $ 1.5 18,000 $ 20 $ 360,000