This is what I have. What am I doing wrong?

Foht Allghment Number F42 =E42 C D E F G K 23 Year 2 Quarter Year 3 Quarter 24 Construct the sales budget 1 2 4 1 2 25 26 Budgeted unit sales 27 Selling price per unit 28 Total sales 110,000 $7 $490,000 $770,000 $420,000 70,000 90,000 $7 $630,000 100,000 $7 $700,000 45,000 $7 $315,000 60,000 $7 $7 29 Construct the schedule of expected cash collection Year 2 Quarter 30 1 4 Year 31 32 Beginning balance accounts receivable $ 65,000 65.000 315,000 33 First-quarter sales 34 Second-quarter sales 35 Third-quarter sales 36 Fourth-quarter sales 37 Total cash collections 236,250 78,750 367,500 $122,500 490.000 577,500 $192,500 315,000 $700,000 $507,500 $1,955,000 770,000 315,000 446,250 301,250 38 39 Construct the production budget Year 2 Quarter Year 3 Quarter 1 2 3 4 Year 1 2 40 70,000 33.000 41 Budgeted unit sales 42 Add desired ending finished goods inventory 43 Total needs 45,000 21,000 66,000 13,500 52,500 110,000 60,000 27,000 87,000 18,000 285,000 27,000 312,000 13,500 298,500 90,000 100,000 18.000 30.000 128.000 103,000 120,000 27,000 93,000 33,000 95,000 44 Less beginning finished goods inventory 45 Required production in units 21,000 82,000 69,000 46 Year 2 Quarter 47 Construct the raw materials purchases budget Year 3 Quarter 1 2 4 Year 1 48 49 Required production (units) 50 Raw materials required to produce one unit (pounds) 51 Production needs (pounds) 52 Add desired ending inventory of raw materials (pound 53 Total needs (pounds) 54 Less beginning inventory of raw materials (pounds) 55 Raw materials to be purchased (pounds) 56 Cost of raw materials per pound 52,500 82,000 95,000 69,000 298,500 93,000 5 410,000 47,500 457,500 41,000 416,500 5 5 5 262.500 475,000 345,000 1.492.500 46,500 1.539,000 465,000 34,500 509.500 41,000 303,500 26,250 277,250 46,500 391,500 34,500 357,000 26,250 1,512,750 $0.80 $1,210,200 47,500 462,000 $0.80 $0.80 $0.80 $0.80 $285,600 57 Cost of raw materials to be purchased $221,800 $333,200 $369,600 58 59 Construct the schedule of expected cash payments Year 2 Quarter 4 1 2 Year 60 81,500 81,500 61 Beginning balance accounts payable 62 First-quarter purchases 63 Second-quarter purchases 64 Third-quarter purchases 65 Fourth-quarter purchases 133,080 88.720 199,920 221,800 333,200 $133,280 221,760 $147,840 171,360 $319,200 369,600 171,360 $ 214,580 288,640 $355,040 66 Total cash disbursements $1,177,460 67 68 Chapter 8: Applying Excel: Exercise (Part 2 of 2) Requirement 2: The company has just hired a new marketing manager who insists that unit sales can be dramatically increased by dropping the selling price from $8 to $7. The marketing manager would like to use the following projections in the budget: Year 2 Quarter 2 Year 3 Quarter 1 33 Data 4 2 Budgeted unit sales Selling price per unit 110,000 45,000 $7 70,000 60,000 90,000 100,000 A C D E G Chapter 8: Applying Excel 1 2 Data Year 3 Quarter 3 1 2 3 1 2 4 Budgeted unit sales 70,000 45,000 110,000 60,000 90,000 100,000 5 6 7.Selling price per unit 7 per unit Accounts receivable, beginning balance 65,000 9Sales collected in the quarter sales are made 75% Sales collected in the quarter after sales are made 25% 11Desired ending finished goods inventory is 30% of the budgeted unit sales of the next quarter 12,000 units 12 Finished goods inventory, beginning 13 Raw materials required to produce one unit 14 Desired ending inventory of raw materials is 15 Raw materials inventory, beginning 16 Raw material costs 5 pounds 10% of the next quarter's production needs 23,000 pounds 0.80 per pound 60% in the quarter the purchases are made Raw materials purchases are paid 40% in the quarter following purchase 18 and Accounts payable for raw materials, beginning balance $ 81,500 19