Why the ones in red are wrong? What should be the correct answer?

Pearl Products Limited of Shenzhen, China, manufactures and distributes toys throughout South East Asia Three cubic centimeters (cc) of solvent H300 are required to manufacture each unit of Supermix, one of the company's products. The company is now planning raw materials needs for the third quarter, the quarter in which peak sales of Supermix occur. To keep production and sales moving smoothly, the company has the following inventory requirements: a. The finished goods inventory on hand at the end of each month must be equal to 3,000 units of Supermix plus 20% of the next month's sales. The finished goods inventory on June 30 is budgeted to be 10,000 units. The raw materials inventory on hand at the end of each month must be equal to one-half of the following month's production needs for raw materials. The raw materials inventory on June 30 is budgeted to be 54,000 cc of solvent H300 b. c. The company maintains no work in process inventories A sales budget for Supermix for the last six months of the year follows. July August September October November December Budgeted Sales in Units 35,000 40,000 50,000 30,000 20,000 10,000 Required: 1. Prepare a production budget for Supermix for the months July, August, September, and October Answer is complete and correct Pearl Products Limited Production Budget July August September August September October Budgeted unit sales Add Total needs 35,000 40.000 50,000 30,000 11,000 13,000 40,000 53,000 59,000 46,000 13,000007 7,000 37,000 9,000 Add: Desired units of ending fnished goods inventory11.000 10,00011,00013,00o 36,000 42,000 46,000 28,000 Required production in units 3. Prepare a direct materials budget showing the quantity of solvent H300 to be purchased for July, August, and September, and for the quarter r in