Having difficulty with phsyical units budget - how do I solve for that?

Pet Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Pet Gear uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these Information for the two products for the month of April is given in the following tables: activities are $105 per setup-hour, $10 per machine-hour, and $15 per inspection-hour, respectively. Other information follows: Eff(Click the icon to view the information for the two products.) (Click the icon to view the other information.) Pet Gear accounts for direct materials using a FIFO cost-flow assumption. EFF (Click the icon to view the account information.) Read the requirements. Total 190,800 - X Requirement 2. Prepare the production budget in units. i Account Information i Product Information - X Production Budget (in Units) For the Month of April Sales and Inventory Information, Finished Goods Input Prices Cat-allac Dog-eriffic Cat-allac Dog-eriffic Direct materials Budgeted units sales 530 265 Expected sales in units 530 265 Plastic $ 5 per pound Add target ending finished goods inventory 30 10 Selling price 205 $ 310 Metal 4 per pound Total required units 560 275 Target ending inventory in units 30 10 Direct manufacturing labor $ 10 per direct manufacturing labor hour Deduct beginning finished goods inventory 10 25 Beginning inventory in units 10 25 Input Quantities per Unit of Output Units of finished goods to be produced 550 250 Beginning inventory in dollars $ 1,000 $ 4.650 Cat-allac Dog-eriffic Requirement 3. Prepare the direct material usage budget and direct material purchases budget. Pet Gear uses a FIFO cost-flow assumption for finished-goods inventory. Direct materials - X Plastic 4 pounds 6 pounds Begin with the physical units portion, then prepare the cost budget portion of the direct material usage budget. i Other information Metal 0.5 pounds 1 pound Direct Material Usage Budget in Quantity and Dollars Direct manufacturing labor-hours (DMLH) 3 hours 5 hours For the Month of April Machine-hours (MH) 11 MH 19 MH Material Cost Driver Information Plastic Meta Total Cat-allac Dog-errific Inventory Information, Direct Materials Plastic Metal Physical Units Budget Number of units per batch 25 10 270 pounds 80 pounds Direct materials required for Setup time per batch 1.50 hours 2.00 hours Beginning inventory Inspection time per batch 0.5 hours 0.8 hour Target ending inventory 360 pounds 75 pounds Cat-allac lbs Ibs Cost of beginning inventory $ 999 $ 256 Dog-errific lbs Ibs If necessary, round up to calculate number of batches. Nonmanufacturing fixed costs for March equal $30,000, half of which are salaries. Total quantity of direct material to be used Ibs. Ibs. Salaries are expected to increase 5% in April. Other nonmanufacturing fixed costs will remain the same. The only variable nonmanufacturing cost is sales Print Done commission, equal to 1% of sales revenue