Need an answer for only part Q3 of those empty space, rest everything is correct

Water Sport Inc. manufactures a small personal water tube used for children learning to swim. Management is now preparing detailed budgets for the third quarter, July through September, and has assembled the following information to assist: a. The Marketing Department has estimated sales as follows for the remainder of the year (number of water tubes): July August September 8,000 6,500 5,500 October November December 4,400 4,000 3,500 The selling price of the water tubes is $60. b. All sales are on account. Based on past experience, sales are expected to be collected in the following pattern: 50% in the month of sale 45% in the month following sale 5$ uncollectible The beginning accounts receivable balance (excluding uncollectible amounts) on July 1 will be $167,500. c. The company maintains finished goods inventories equal to 20% of the following month's sales. The inventory of finished goods on July 1 will be 1,600 units. d. Each water tube requires 4 kilograms of synthetic polyisoprene rubber compound. To prevent shortages, the company would like the inventory of synthetic rubber compound on hand at the end of each month to be equal to 20% of the following month's production needs. The inventory of synthetic rubber compound on hand on July 1 will be 6,160 kilograms. e. The synthetic rubber compound costs $3.50 per kilogram. Water Sport pays for 70% of its purchases in the month of purchase; the remainder is paid for in the following month. The accounts payable balance for synthetic rubber compound purchases will be Required: 1. Prepare a sales budget, by month and in total, for the third quarter. (Show your budget in both units of water tubes and dollars.) Also prepare a schedule of expected cash collections, by month and in total, for the third quarter. Budgeted sales (units) Selling price per unit Total budgeted sales Sales budget July August 8,000 6,500 60 $ 60 480,000 $ 390,000 September Quarter 5,500 20,000 $ 60 $ 60 $ 330,000 $ 1,200,000 $ September 0 Schedule of expected cash collections July August Accounts receivable, beginning balance 167,500 0 July sales: 240,000 216,000 August sales: 0 195,000 September sales: 0 0 Total cash collections 407,500 411,000 0 Quarter 167,500 456,000 370,500 165,000 1,159,000 175,500 165,000 340,500 2. Prepare a production budget for each of the months July through October. September 5,500 October 4,400 Budgeted sales (units) Add: Desired ending inventory Total needs Less: Beginning inventory Required production (units) Production budget July August 8,000 6,500 1,300 1,100 9,300 7,600 1,600 1,300 7,700 6,300 880 6,380 1,100 5,280 800 5,200 880 4,320 3. Prepare a direct materials purchases budget for synthetic rubber compound, by month and in total, for the third quarter. Also prepare a schedule of expected cash disbursements for synthetic rubber compound, by month and in total, for the third quarter. Direct materials purchases budget July August 7,700 6,300 September 5,280 Quarter 19,280 Required production (units) Material D236 needed per unit (kgs.) Production needs (kgs.) 4 4 25,200 30,800 21,120 77,120 3. Prepare a direct materials purchases budget for synthetic rubber compound, by month and in total, for the third quarter. Also prepare a schedule of expected cash disbursements for synthetic rubber compound, by month and in total, for the third quarter. Quarter September 5,280 19,280 4 4 21,120 77,120 Direct materials purchases budget July August Required production (units) 7,700 6,300 Material D236 needed per unit (kgs.) 4 4 Production needs (kgs.) 30,800 25,200 Add: Desired ending inventory (kgs.) 5,040 4,224 Total Material D236 needs 35,840 29,424 Less: Beginning inventory (kgs.) 6,160 5,040 Raw materials to be purchased 29.680 24,384 Cost of raw materials to be purchased at $3.50 per kg $ 103,880 $ 85,344 21,120 4,224 77,120 15,424 16,896 61,696 Schedule of expected cash disbursement July August September Quarter Accounts payable, beginning balance $ 15,900 $ 0 $ or $ 15,900 July purchases: 72,716 31,164 0 103,880 August purchases: 0 59,741 25,603 85,344 September purchases: 0 0 Total cash disbursements $ 88,616 $ 90,905 $ 25,603 $ 205,124