Please explain where you got these numbers from?

Sales Projections in Units January February March April |May 20,645 36,865 47,553 50,626 38,538 Projected Sales Price/Unit $ 154.00 Monthly Projected Selling & Administrative Expenses Variable Cost/Unit $ 10.00 Fixed Costs $2,555 Production: Desired Ending Inventory Beginning Inventory (new business) 90.0% 0 65.2% Materials Desired Ending Inventory Number of Materials per Unit Projected Cost/Material Unit Beginning Inventory business) 24.00 $4.00 0 Direct Labor Time per Unit (in hours) Cost per Hour 2.00 $23.00 Manufacturing Overhead Variable Cost/Unit $5.00 Fixed Costs $12,336 DIRECT LABOR BUDGET January February March Number of Units Produced Direct Labor Hours/Unit Total Direct Labor Hours Needed Cost/Direct Labor Hour Total Direct Labor Cost Direct Labor Hours/Unit Cost/Direct Labor Hour Cost of Direct Labor per Product