Please check if Total Column for the tasks 1, 2, 3 and 4 solved correct, i am confused Thank you!

E Computer Accessories Sales Budget For the year ending December 31, 2019 1 Budget #1 4 Second First Quarter Quarter $2,600 $110 $286.000 Fourth Third Quarter Quarter $2,900 $110 $319,000 Annual Total 5 $12,700 $110 $3,200 $110 $352,000 Units Sales price Sales Budget $4,000 $110 $440,000 6 7 $1,397,000 8 Computer Accessories Production Budget For the year ending December 31, 2019 10 Budget #2 11 12 13 Second Fourth First Quarter Quarter $3,200 $270 $3,470 $510 Third Quarter Quarter $4,000 $431 $4,431 $416 $4,015 Annual Total $12,700 $602 $13,302 $431 $12,871 14 $2.900 $2,600 Unit sales 15 Desired Ending Inventory Total Requirements Less Beginning Inventory Budgeted Production in units $444 $3,044 $270 $2,774 $416 $3,316 $444 16 17 18 $2,960 $2,872 19 20 Computer Accessories Purchases Budget For the year ending December 31, 2019 22 Budget #3 25 Fourth Second Third Quarter Quarter $4,000 $566 $4,566 $542 $4,025 First Quarter Quarter $3,200 Annual Total $12,700 26 Budgeted production in units Desired ending inventory of kits Total Requirements Less Beginning Inventory Kits Purchase requirements in kits Cost per kit Total purchases of kits in dollars $2,600 $2,900 27 $609 $3,209 $500 $2,709 $78 $211,333 $542 $3.442 $609 $2,832 $78 $220,933 $500 $3,700 $805 $13,505 $566 $12,938 $78 $1,009,197 28 29 $653 $3,047 30 31 $78 $237,666 $78 $313,920 32 33 34 35 Computer Accessories Manufacturing Cost Budget For the year ending December 31, 2019 36 Budget #4 37 38 39 Fourth Third Quarter Quarter Second First Quarter Quarter 40 Direct Materials: Budgeted production in units Cost per kit Direct material cost 41 $3,200 $50 $160,000 $4,000 $50 $200,000 $2,600 $50 $130,000 $2,900 $12,700 $50 $635,000 42 $50 $145,000 43 44 45 Direct labor: Budgeted production in units Direct labor cost per unit Direct labor cost 46 $3,200 $25 $80,000 $4,000 $25 $100,000 $2,600 $25 $65,000 $12,700 $25 $317,500 $2,900 $25 $72,500 47 48 Variable Manufacturing Overhead: Budgeted production in units Variable Overhead cost per unit Variable Manufacturing Overhead $3,200 $6 $2,600 $6 $15,600 $2,900 $6 $17,400 $4,000 $6 $24,000 $12,700 $6 $76,200 $19.200 55 $40.000 Fixed Manufacturing Overhead: $40,000 $40,000 $40,000 $40,000 57 $299.200 $364.000 $1,068.700 $250,600 Total Manufacturing Costs $274,900 58 59