the red is incorrect, please give me the right answer and calculation process

Exerdlse 21-5 Your answer is partially correct. Try again DeWitt Industries has adoptad the fallowing production hudget for the first 4 manths of 2017 Month Units Month Units January February retruany 0.240 Mar 8,340 April 4,130 Each unit requires 3 pounds of raw materials costing $2 per pound. On December 31, 2016, the ending raw materials inventory was 9,330 pounds. Management wants to have a raw matenals inventory at the end of the month equal to 20% of next month's production requirements. Prepare a direct materials purchases budget by month for the first quarter Direct Materials Purchases Hudget Jaivuary FebruarY March Units to be Produced 10240 9310 Direct Materials Purchases Total Pounds Needed for Production 30720 25020 15450 Add Desired Ending Diract Materials 5004 3090 2470 Total Materials Required 35724 17928 Beginning Direct Materials 5004 3090 Direct Materials Per Unit 26394 23106 14838 Cost Per Pound Total Cost of Direct Materials Purchases 52788 46212 29576