please explain the june and quarter numbers

Direct Material Purchases Budget (and Payments on Account Schedule) Five pounds of material are required per unit of product. Desired ending materials inv: 10% of the following month's production needs. On March 31, 13.000 pounds of material are on hand. Royal pays $0.40 per pound for its materials. One-half of a month's purchases is paid for in the month of purchase; the other half is paid in the following month. The March 31 accounts payable balance is $12,000. Quarter 101,000 Units of production Materials per unit (lbs) Production needs (lbs) Add: Desired ending inventory (lbs) ng inventory (lbs) Total needs (lbs) Less: Beginning inventory (lbs) Required material purchases (lbs) Purchase cost per unit Required material purchases ($) April 26,000 + 5 130,000 23,000 153,000 13,000 140,000 $0.40 $56,000 May 46,000 x 5 230,000 14,500 244,500 23,000 221,500 $0.40 $88,600 June 29.000 5 115,000 11,500 154.500 14,500 1+2,000 0.46 56,800 SOS,000 11,50D 516,500 13,000 503,500 0.10 $201,400 Direct Material Purchases Budget (and Payments on Account Schedule) Five pounds of material are required per unit of product. Desired ending materials inv: 10% of the following month's production needs. On March 31, 13.000 pounds of material are on hand. Royal pays $0.40 per pound for its materials. One-half of a month's purchases is paid for in the month of purchase; the other half is paid in the following month. The March 31 accounts payable balance is $12,000. Quarter 101,000 Units of production Materials per unit (lbs) Production needs (lbs) Add: Desired ending inventory (lbs) ng inventory (lbs) Total needs (lbs) Less: Beginning inventory (lbs) Required material purchases (lbs) Purchase cost per unit Required material purchases ($) April 26,000 + 5 130,000 23,000 153,000 13,000 140,000 $0.40 $56,000 May 46,000 x 5 230,000 14,500 244,500 23,000 221,500 $0.40 $88,600 June 29.000 5 115,000 11,500 154.500 14,500 1+2,000 0.46 56,800 SOS,000 11,50D 516,500 13,000 503,500 0.10 $201,400