4 grams of musk oil are required for each bottle of mink caress a very popular perfume made by a small company in Western canada . the cost of the musk is 1.80 per gram budgeted productions of mink caress is given below by quarters for year and for the first quarter of the year3.

year 2. years 3 budget first second third. fourth. first product. 94000 124000 184000 134000. 104000

the inventory of musk oil at the end of quarter must be equal to 20% of the following production needs some 75200 grams of oil will be 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.