why are my required numbers wrong?? can someone explain! the marked red are wrong. please take time to look! thumbs up to right answer!

Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. First Quarter 24,600 Second Quarter 21,300 Third Quarter 20.600 Fourth Quarter 22,200 Budgeted unit sales Each light requires two separate LED bulbs, each of which costs $2. To ensure enough LED bulbs are on hand to support short-term production if a problem arises with the sole supplier, Fortin Limited maintains an ending inventory of 10% of the following quarter's production needs. A total of 3.800 LED bulbs will be on hand to start the first quarter of the upcoming fiscal year. Required: Prepare a direct materials purchases budget for LED bulbs, by quarter and in total, for the upcoming fiscal year. At the bottom of your budget show the dollar amount of purchases for each quarter and for the year in total. Answer is not complete. FORTIN LIMITED Direct Materials Budget Year 2 Quarter First Second Third 24.410 21,300 $ 20,600 2 2 2 48 820 42,600 41,200 Year > 2 Required production of light Number of bulbs per light Total production needs--bulbs Add Desired ending inventory--bulbs Total needs-bulbs Less Beginning inventory--bulbs Required purchases bulbs Total cost of purchases Fourth 22 200 2 44,400 4,440 48,840 4.440 42.600 48,820 3,800 4440 4.440 3,000