on raw materials #2 budget where from/how calculated is the beginning inventory for the year

\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Raw Material \#2 } & 1st Qtr & 2nd Qtr & 3rd Qtr & 4th Qtr & Year & \\ \hline \multicolumn{3}{|c|}{ Units to be produced } & 917 & 851 & 944 & 1,048 & 3.760 & 1,164 \\ \hline \multicolumn{3}{|c|}{ Raw materials needed per unit of rubber } & 50 & 50 & 50 & 50 & 50 & \\ \hline \multicolumn{3}{|c|}{ Production needs for rubber } & 45.825 & 42,541 & 47,220 & 52,414 & 188,000 & 58,180 \\ \hline \multicolumn{3}{|c|}{Adddesiredendinginventoryofrawmaterialsrubber} & 8,508 & 9.444 & 10.483 & 11.636 & 11,636 & \\ \hline \multicolumn{3}{|c|}{ Total required rubber } & 54,333 & 51,985 & 57,703 & 64,050 & 199,636 & \\ \hline \multicolumn{3}{|c|}{Lessbeginninginventoryofrawmaterialsrubber} & 0 & 8.508 & 9,444 & 10.483 & 0 & \\ \hline \multicolumn{3}{|c|}{RawmaterialstobepurchasedrubberCostperrubber} & 54,333 & 43,477 & 48.259 & 53,568 & 199.636 & \\ \hline \multicolumn{3}{|c|}{ Cost per rubber } & $3.00 & $3.00 & $3.00 & $3,00 & $3.00 & \\ \hline \multicolumn{3}{|c|}{ Total purchase cost, rubber } & 162,999 & 130,430 & 144,777 & 160,703 & 598,909 & \\ \hline \multicolumn{3}{|c|}{ Total Cost of Raw Materials Purchased } & $271,665,75 & $217,383,23 & 3$241,295,39 & 9$267.837.88 & $998.182.25 & \\ \hline \multirow[t]{2}{*}{ Assumptions: } & Each unit requires & 40 & bs of plastic & and & 50 & las of rubber. & & \\ \hline & \multicolumn{3}{|c|}{ Desired ending inventory of each raw materials is } & Thecostper20% & poundofrubberofnextquarters & etisisproductionneed & ds. $300 & \\ \hline \end{tabular}