Please answer the ones that are in red, incorrect

Four grams of musk oil are required for each bottle of Mink Caress, a very popular perfume made by a small company in western Siberia. The cost of the musk oil is $2.10 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3: First Year Second Third 128,000 188,000 Year 3 First 108,000 Budgeted production, in bottles Fourth 138,000 98,000 The inventory of musk oil at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 78,400 grams of musk oil will be on hand to start the first quarter of Year 2. Required: Prepare a direct materials budget for musk oil, by quarter and in total, for Year 2. > Answer is complete but not entirely correct. Year Fourth Quarter 138.000 552,000 4 4 Mink Caress Direct Materials Budget - Year 2 First Second Third Quarter Quarter Quarter 98.000 128,000 188,000 4 4 4 392,000 512,000 752,000 102,400 150,400 110,400 494,400 662,400 862,400 78,400 102,400 150,400 416,000 560,000 712,000 $ 2.10 $ 2.10 $ 2.10 $ $ 873,600 $ 1,176,000 $ 1,495,200 $ Required production in units of finished goods Units of raw materials needed per unit of finished goods Units of raw materials needed to meet production Add: Desired units of ending raw materials inventory Total units of raw materials needed Less: Units of beginning raw materials inventory Units of raw materials to be purchased Unit cost of raw materials Cost of raw materials to purchased 2.208,000 449,600 X 552,000 86,400 638,400 110,400 528,000 2.10 2,657,600 X 441,600 X 2,216,000 $ 2.10 $ 4,653,600 1,108,800