this is all one question

For the Year Ending Dec. 31, 2018 Quarter Quarter Quarter Quarter 4 Total 1 2 3 Expected sales (units) 7,400 8,300 8,600 8,900 Sales price per unit $44 $50 $50 $55 $ $ Total sales revenue $325,600 $415,000 $430,000 Production Budget For the Year Ending Dec. 31, 2018 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Q1, Year 2 Expected sales 7,400 8,300 8,600 8,900 8,000 Desired ending inventory 1,660 1,720 1,780 920 Total required units 9,060 10,020 10,380 10,500 8,920 Less: Beginning inventory 1,480 1,660 1,720 1,780 1,600 Required production 7,580 8,360 8,660 7,320 Total Direct Materials Budget For the Year Ending Dec. 31, 2018 Quarter Quarter Quarter 1 2 3 Quarter 4 Total Units to be produced 7,580 8,360 8,660 8,720 33,320 Direct material per unit 2 2 2 2 2 Total pounds needed for production 15,160 16,720 17,320 17,440 66,640 Add: Desired ending inventory 4,180 4,330 4,360 3,660 3,660 Total material required 19,340 21,050 21,680 21,100 70,300 Less: Beginning inventory 0 4,180 4,330 4,360 Pounds of direct material purchase requirements 19,340 16,870 17,350 16,740 70,300 Cost per pound $1.50 $1.50 $1.50 $1.50 $1.50 Total cost of direct material purchase $29,010 $25,305 $26,025 $25,110 $105,450 Total $ $105,450 Direct Labor Budget For the Year Ending Dec. 31, 2018 Quarter Quarter Quarter 1 2 3 Quarter 4 Total Units to be produced 7,580 8,360 8,660 Direct labor hours per unit 0.75 0.75 0.75 0.75 0.75 Total required direct labor hours 5,685 6,270 6,495 6,540 Labor cost per hour $25 $25 $25 $25 $25 $ Total direct labor cost $142,125 $156,750 $162,375 $624,750