Please explain step by step how to get Plus: Desired direct material in ending inventory and Less: Direct Materials in beginning inventory. Those are what I really want to know.

Kelvin, Inc. manufactures model airplane kits and projects production at 300, 420, 650, and 750 kits for the next four quarters (Click the icon to view the manufacturing information.) Prepare Kelvin's direct materials budget, direct labor budget, and manufacturing overhead budget for the year. Round the direct labor hours needed for production, budgeted overhead costs, and predetermined overhead allocation rate to two decimal places. Round other amounts to the nearest whole number Oliver, Inc Direct Materials Budget For the Year Ended December 31 First SecondThird Fourth QuarterQuarter Quarter Quarter Total Budgeted kits to be produced Direct materials (ounces) per kit Direct materials needed for production Plus: Desired direct materials in ending inventory Total direct materials needed Less: Direct materials in beginning inventory Budgeted purchases of direct materials Direct materials cost per ounce Budgeted cost of direct materials purchases i More Info Direct materials are 3 ounces of plastic per kit and the plastic costs $1 per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Beginig Raw Materials Inventory is 880 ounces, and the company desires to end each quarter with 10% of the materials needed for the next quarter's production. Kelvin desires a balance of 300 ounces in Raw Materials Inventory at the end of the fourth quarter. Each kit requires 0.25 hours of direct labor at an average cost of $55 per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. Variable overhead is $0.50 per kit, and fixed overhead is $135 per quarter. PrintDone