Sarah Jason, Vaughn & Matthew Fabricators' purchasing manager, has just received the company's production budget for the first quarter. Please help me understand what Im doing wrong. Thanks!

Sarah Jason, Vaughn & Matthew Fabricators' purchasing manager, has just received the company's production budget for the first quarter. January 22.000 5,600 February 28,000 6,000 March 30,000 6,800 Quarter 80,000 6,800 Budgeted unit sales + Budgeted ending inventory Total units required - Beginning inventory Budgeted production 27,600 3.500 34.000 5,600 36,800 6,000 86,800 3,500 24.100 28.400 30,800 83,300 Budgeted sales for April is 34,000 units and for May is 26,000 units. Each brick requires 6 pounds of clay, and Sarah expects to pay $1.50 per pound of clay in the coming year. Company policy requires an ending direct materials inventory each month that will meet 10% of the following month's production needs. Company policy requires an ending finished goods inventory each month that will meet 20% of the following month's sales volume. Sarah expects to have 15,000 pounds of clay at a cost of $22,500 in inventory at the beginning of the year. Prepare Vaughn & Matthew's direct materials purchases budget for the first quarter. (Enter price per pound to 2 decimal places, e.g. 52.75.) January February March Quarter Budgeted production 24.100 28,400 30.800 83.300 6 6 6 Standard pounds per unit Production needs 144,600 170.400 184,800 499,800 17.040 18,480 21,600 21,600 Budgeted ending inventory Total DM required (lbs.) Beginning inventory 137.600 174,000 186,800 486,800 15.000 i 3,500 6,800 15.000 i 122.600 168,400 180.800 471,800 Budgeted purchases (lbs.) Standard cost per $ pound Budgeted purchases $ cost 1.5 $ 1.5 $ 1.5 $ 1.5 | A 183.900 $ 252,600 $ 271,200 $ 707,700