please help with the red (x)'s

Production and Purchases Budgets At the beginning of October, Comfy Cushions had 3,400 cushions and 8,500 pounds of raw materials on hand. Budgeted sales for the next three months are following month's budgeted sales. Four pounds of raw materials, at a standard cost of $1.10 per pound, are required to produce each cushion. Required a. Prepare a production budget for October and November. Do not use a negative sign with vour answers. b. Prepare a purchases budget in units and dollars for October