please correct red boxes!

Ayayai Manufacturing manufactures two products, (1) Regular and (2) Deluxe. The budgeted units to be produced are as follows: Units of Product 2022 Regular Deluxe Total July 10,400 16,000 26,400 August 5,700 11,100 16,800 September 8,900 14,100 23,000 October 8,100 12,700 20,800 It takes 2 pounds of direct materials to produce the Regular product and 5 pounds of direct materials to produce the Deluxe product. It is the company's policy to maintain an inventory of direct materials at the end of each month equal to 30% of the next month's production needs for the Regular product and 20% of the next month's production needs for the Deluxe product. Direct materials inventory on hand at June 30 were 6,240 pounds for the Regular product and 16,000 pounds for the Deluxe product. The cost per pound of materials is $5 for the Regular product and $8 for the Deluxe. AYAYAIMANUFACTURING Direct Materials Budget-Regular For the Quarter Ended September 30, 2022 July August Units to be produced 10400 5700 Direct materials per unit 2 2. Total pounds needed for production 20800 11400 Add V: Desired ending direct materials inventory 3420 5340 Total pounds of direct materials required 24220 16740 Less : Beginning direct materials inventory 6240 3420 i Budgeted direct materials purchases 17980 13320 Cost per pound $ 5 $ 5 Budgeted cost of direct materials purchases $ 89900 $ 66600 AYAYAIMANUFACTURING Direct Materials Budget-Regular For the Quarter Ended September 30, 2022 July August September Total 10400 5700 8900 2 2 2 20800 11400 17800 3420 5340 4860 24220 16740 22660 6240 3420 5340 17980 13320 17320 $ 5 $ 5 $ 5 $ 89900 $ 66600 $ 86600 $ 243100 AYAYAIMANUFACTURING Direct Materials Budget-Deluxe For the Month Ended September 30, 2022 July August Units to be produced 16,000 11,100 Direct materials per unit 5 5 Total pounds needed for production 80000 55500 Add V: Desired ending direct materials inventory 10,000 14,100 Total pounds of direct materials required 86,500 64,100 Less V: Beginning direct materials inventory -15,300 - 10,000 Budgeted direct materials purchases 71,200 54,100 Cost per pound $ 8 $ 8 Budgeted cost of direct materials purchases $ 569,600 $ 432,800 AYAYAIMANUFACTURING Direct Materials Budget-Deluxe For the Month Ended September 30, 2022 July August September Total 16,000 11,100 14,100 5 5 5 80000 55500 70,500 10,000 14,100 12,600 86,500 64,100 83,100 - 15,300 - 10,000 - 14,100 i 71,200 54,100 69,000 $ 8 $ 8 $ 8 $ 569,600 $ 432,800 $ 552,000 $ 1,554,400