the numbers I calculated already are not all correct

Required information Problem 9-31 Production and Direct-Labor Budgets: Activity-Based Overhead Budget (LO 9-3, 9-4, 9-5, 9. 6) [The following information applies to the questions displayed below) Spiffy Shades Corporation manufactures artistic frames for sunglasses. Talia Demarest, controller, is responsible for preparing the company's master budget. In compiling the budget data for 20x1, Demarest has learned that new automated production equipment will be installed on March 1. This will reduce the direct labor per frame from 3.0 hours to 2.75 hours Labor-related costs include pension contributions of $1.55 per hour, workers' compensation insurance of $1.25 per hour, employee medical insurance of $5 per hour, and employer contributions to Social Security equal to 7.00 percent of direct- labor wages. The cost of employee benefits paid by the company on its employees is treated as a direct-labor cost. Spiffy Shades Corporation has a labor contract that calls for a wage increase to $1900 per hour on April 1.20x1. Management expects to have 25,300 frames on hand at December 31, 20x0, and has a policy of carrying an end-of-month inventory of 100 percent of the following month's sales plus 30 percent of the second following month's sales. These and other data compiled by Demarest are summarized in the following table. January February March Apes Direct-labor hours per unit 3. 2.75 2.25 2.75 Wage per direct-Labor hour $ 17.00 $ 17.00 $19.00 $19.00 Estimated unit sales 21,000 17,000 18,000 18,000 Sales price per unit $ 53.50 $ 53.50 $ 53.50 $5.50 Production overhead: Shipping and handling (per unit sold) $ 5.00 $5.00 $ 5.00 $ 5.00 Purchasing, material handling, and inspection (per unit produced) $ 6.00 Other production overhead (per direct-labor hour) $9.00 $9.00 3.0 $ 17.00 19,000 $56.00 $ 5.00 $6.00 $6.00 $6.00 $ 6.00 $9.00 $9.90 S 9.00 5 Quarter March 17,000 27,000 57.000 27,000 84,000 44.000 SPIFFY SHADES CORPORATION Budget for Production and Direct Labor For the First Quarter of 20x1 Month January February Sales (units) 19.000 21,000 Add: Ending inventory 29,500 26,000 Total needs 48,500 47,000 Less Beginning inventory Units to be produced 48,500 47,000 Direct labor hours per unit 3.00 3.00 Total hours of direct labor time needed 145,500 141,000 Direct-labor costs: Wages $ 2,473,500 $ 2,397.000 $ Pension contributions Workers' compensation insurance Employee medical insurance Employer's social security Total direct-labor cost $ 2,473,500 $ 2,397,000 $ 44,000 84,000 2.75 121,000 407,500 2,057,000 $ 6,927,500 2,057,000 $ 6,927.500