the first picture is the data I was given. The second is what needs to be done. all the rest is what ive done. i just need someone to check my work and tell me if/ what i did wrong. i really dont think its right especially the last few budgets

Project Data 1.Frame inc. manufactures bamboo picture frames that sell for $25 each. Each frame requires 4 feet of bamboo, which costs $2.00 per foot. Each frame takes approximately 30 minutes to build, and the labor rate averages $14 per hour. I-Frame has the following inventory policies: - Ending finished goods inventory should be 40% of next month's sales. - Ending direct materials inventory should be 30% of next month's production. Expected unit sales (frames) for the upcoming months followr Variable manufacturing overhead is incurred at a rate of $0.40 pes unit produced. Annual foxed manufacturing overhead is estimated to be $8,400 1 $700 per month) for expected production of 4,000 units for the vear. The budgeted manufacturing cost per unit is $17,50. In addition, selling and adminstrotive experises are estimated at $750 per month plus $0.50 per unit sold. Of its sales, Bowh is cash and 20% is on credit. Of the credit sales, 50% is collected during the same month of the sale. and 50% is collected during the month following the sale. Of direct materials purchases, 80% is paid for during the month purchased and 20% is paid in the following month Direct materials purchases for March 1 totaled $2,800. Al other operating costs are paid during the month incured. Monthly foxed manulacturing overtiead includes $260 in depreciation During April. Frame plans to pay $2,500 for a plece of equipment. Iframe had $13,500 cash on hand on April 1. Assume the company can borrow interest free in increments of $1.000 to inaintain a $13.000 ininirmuth erding cash batance. Repayments are made in the following month, assuming sufficient cash is avalable. (For example, if vou meed $4,300 at the end of 1. Sales Budget; 2. Production Budget; 3. Direct Materials Budget; 4. Direct Labor Budget; 5. Manufacturing Overhead Budget; 6. COGS Budget; 7. Selling, General \& Administrative Expenses Budget; 8. Budgeted Income Statement: 9. Cash Receipts Budget: 10. Cash Payments Budget; 11. Summary Cash Budget Final Deliverables \begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Company Sales Budget } & \multirow[b]{2}{*}{ June } & \multirow[b]{2}{*}{ Total } \\ \hline & April & May & & \\ \hline Unit Sales & 360 & 410 & 510 & \\ \hline x Selling p & $25 & $25 & $25 & \\ \hline Total Sales Revenue & $9,000 & $10,250 & $12,750 & $32,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & \multicolumn{3}{|c|}{ Direct Labor Budget } \\ \hline & April & May & June \\ \hline Units to be produced & 524 & 614 & 704 \\ \hline x DL hours required per unit & 0.5 & 0.5 & 0.5 \\ \hline Total DL hours required & 262 & 307 & 352 \\ \hline Total DL cost per hour & $14 & $14r & $14 \\ \hline Total cost of DL & $3,668 & $4,298 & $4,928 \\ \hline \end{tabular} \begin{tabular}{lrrrr} & \multicolumn{3}{l}{ Cash Disbursements Budget } \\ & April & May & \multicolumn{1}{l}{ June } \\ \cline { 2 - 4 } Production expenditures & & & \\ Direct materials & $17,632 & $20,512 & $22,480 \\ Direct labor & $3,668 & $4,298 & $4,928 \\ Manufacturing Overhead & $909.60 & $945.60 & $981.60 \\ \hline SG\&A expenses & $930.00 & $955.00 & $1,005.00 \\ \hline Total cash payments & $23,140 & $26,711 & $29,395 \end{tabular} \begin{tabular}{lrrrr} & \multicolumn{3}{c}{ Combined Cash Budget } \\ & April & May & June \\ \cline { 2 - 4 } Beginning cash balance & $13,500.00 & ($640) & ($17,100) \\ + Cash Payments & $9,000 & $10,250 & $12,750 \\ \hline Cash Reciepts & $23,140 & $26,711 & $29,395 \\ \hline Preliminary cash balance & ($640) & ($17,100) & ($33,745) \end{tabular}