please help me solve this question which have 2 parts, you can check the second part easier from the photo.

1) Draw up a material purchase budget from the following information:

Estimated sales of a product is 70,000 units. Two kinds of raw materials P and Q are required for manufacturing the product. Each unit of the product requires 2 units of P and 3 units of Q. The estimated opening balance in the beginning of the next year: finished goods -9,000 units; P- 9,500 units; Q- 14,000 units. The desirable closing balance at the end of the next year: finished product- 9,500 units; P- 12,500 units; Q- 14,000 units.

2.The full question is attached in the picture. ABC construction is considering two projects to develop. The estimated net cash flow from each project is as follows: