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Please explain how the numbers were found I want to understand the process that is why I am asking for help. I want too know

Please explain how the numbers were found I want to understand the process that is why I am asking for help. I want too know how each number was calculated
Thank you please give me the right answers :(
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PART IL: The budgeted Kelso manufactures two products, (1) Regular and (2) Deluxe. Company units to be produced are as follows Units of Product Tota Deluxe Regular 2008 25,000 15,000 10,000 July 10,000 16,000 6.000 August 23,000 14,000 9.000 September 20,000 12,000 8,000 October It takes 3 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 on hand 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 9,000 pounds for the Regular product and 15,000 pounds for the Deluxe product. The cost per pound of materials is $5 Regular and $7 Deluxe. Instructions Prepare separate direct materials budgets for each product for the third quarter of 2008

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