May you help me answer Ending Finished Goods Inventory & Cost Of Goods Sold Budget?

The check figures given to make sure the answer is right is Budgeted Ending Inventory is $3794572.95, COGS is $75891459.07. Thank You!!!

Widgets R US Corp. Master Budget 2019 Sales Budget (Part 1) Data Input 01 04 Van. Unit Sales Sales in Units s380 00 65,000 60,000 75,000 80,000 280,000 65,000 Selling price/unit $380.00 $380.00 $380.00 S380.00 $30,400,000.00 $1,520.00 Q2 60,000 $28,500,000.00 $106.400,00pO.00 lals Cost $24,700,000.00 $22,800,000 00 Gross Revenue 75,000 Unit 80,000 $65.00 Collections of Accounts Receivable q1 2020 sales: Direct Labor Rate $21.00 Per Hour 75% Current Quarter's Sales $17,100,000.00 $21,375,000 00 $22,800,000.00 $79,800,000.00 $18,525,000.00 70.000 80,000 ter's Sales production 922000 1 775 000 0 $23 275 009 $27,075 000 $29 925 Total Cash Collections $ Qtrly Dividend Variable Overhead $6.00 /Dir. Labor Hr S300.000.00 Production Budget (Part 2) Variable S &A Exp 05 $8.00 /Unit Sold 01 02 04 Year 65,000 60,000 75,000 80,000 280,000 Add: Decired End las of finished goods 12,000 15.000 16,000 91000 57.000 14,000 Total units needed 77,000 75.000 94.000 337,000 Lessbe uction 56,000 15,000 12,000 15,000 16,000 . Direct Materials Purchases Budget (Part 3) O2 Q4 01 Q3 Year Budgeted production Raw materials needed/Unit 65,000 62,000 76,000 78,000 3.00 195,000 3.00 186,000 3.00 3.00 tal needed for production Ac 228,000 234,000 Desired raw materials 27.900 34,200 35,100 263 100 36.000 Total Direct Materials needed 222.900 220,200 270,000 Less: Beginning inventory Total D.M. Purchased Unit materials cost Total Direct Materials Cost Cash Disbursements for D.M. 28,800 27,900 34,200 35,100 234,900 194.100 192,300 228,900 $65.00 $65.00 $12,499,500.00 $65.00 S65.00 $12,616,500.00 $14,878,500.00 $15.268.500.00 85% Current Quarter's Purchases $10,624,575.00 $12.646,725.00 $12,978,225.00 $2,231,775.00 $10,724,025.00 $1,500,000.00 $12,224,025.00 15% Previous Quarter's Purchases $1,892,475.00 $1,874,925.00 $14.521.650.00 Total Cash Disbursements for D.M. $12,517,050.00 $15,210,000.00 $54,472,725.00 Direct Labor Budget (Part 4) 04 01 O2 Q3 Year Budgeted Production Direct Labor hours per unit Total Direct Labor Hours Needed Hourly Wage Rate Budgeted Direct Labor Costs 64,000 63,000 76,000 78.000 281,000 2,50 2.50 2.50 2.50 2.50 160,000 157.500 190,000 195,000 702,500 $21.00 $3,360.000.00 $21.00 $3,307,500.00 $21.00 $3,990,000.00 $21.00 $84.00 $14,752,500,00 $4.095,000.00 Factory Overhead Budget (Part 5) 62 63 64 Q1 Q2 Q4 Year 65 66 Budgeted Direct Labor Hours: 67 Variable Overhead Rate per 160,000 195,000 157,500 190,000 68 Direct Labor Hour $6.00 $6.00 $6.00 $6.00 69 Total Variable Mfg. Overhead $960,000.00 $945,000.00 70 Fixed Mfg. Overhead: 71 Depreciation Other Fixed Overhead Expenses $250,000.00 $250,000.00 $250,000.00 $250,000.00 72 $350,000.00 $350,000.00 $600,000.00 $350,000.00 $350,000.00 $600,000.00 73 Total Fixed Overhead $600.000.00 $600,000.00 $1,770,000.00 74 Total Mfg. Overhead $1,560,000.00 $1,545,000.00 $1,740,000.00 75 Less: non-cash exp (depreciation) $250,000.00 $250,000.00 $250,000.00 $250,000.00 76 Cash Disbursements for 77 Factory Overhead $1,310,000.00 $1,295,000.00 $1,490,000.00 $1,520,000.00 $5,615,000,00 78 79 80 Selling and Administration Expense Budget (Part 6) 81 82 01 Q2 Q3 04 Year 83 84 Budgeted Units Sold 85 65.000 60,000 75,000 80.000 Variable Selling and Administration 86 Expenses per Unit 87 Total Variable S & A Expenses 88 Fixed Selling and Administration Exp. 89 Depreciation $8.00 $8.00 $8.00 $8.00 $520,000.00 $480,000.00 $600,000.00 $640.000,00 $50,000.00 $250,000.00 $300 000.00 $50,000.00 $50,000.00 $50,000.00 90 Other Fixed S & A Expense 91 Total Fixed Selling and Admin. Exp. $250,000.00 $300 000 00 $250,000.00 $300.000 00 $250,000.00 $300 000 00 $900.000 00 $50.000 00 $940,000.00 $50,000.00 92 Total Selline and Administration $820.000.00 $780.000.00 93 Less: non-a danreciation) $50 000 00 $50,000.00 94 Cash Disbursements for $890.000,00 $3,240,000,00 95 Selling and Administration Expenses $770,000,00 $730,000,00 $850,000.00 96 Ending Finished Goods Inventory Budget (part 7) Schedule 1 Ending Firished Goods Inventory Cost per Lnit [Schedule 1 Budgeted Ending Inventory Cost Element Direct Materials Unit Cost Quantity Total 3.00 0.00 bor MOUR n 00000 Cost Goods Sold Budget (Part 8) Mfa Cost per unit Year $0.00000 Sales Volume Cost per Unit (Schedule 1) Cost of Gooda Sold Mfa overhead Units Produced Cash Budeet IPart 9 03 01 02 04 Year Cash Balance Beginning of Perio $1250.000.00 from Operations: Cash Inflows 1 Collections of Accounts Receivable Total cash available Cash Disbursemerts for Dir. Materials 5Cash Disbursements for Dir. Labor Factory Overhead dministrative Expenses Income Toxes" Net Cash From Operations Investing Activities Income taxes for the year are paid in the 4th quarter 33.000,000 00 $3.000.000.00 Cash Balance before Financing Activities Financing Activities: Dividends paid Ending Cash Balance