Annie$$s Homemade Ice Cream prepares a direct materials budget for its ice cream base, which is the foundational component of all ice cream flavors. It includes ingredients such as whole milk, heavy cream, and sugar that provide a $$blank canvas$$ for creating create specific flavors. The company buys ice cream base from a supplier for $$62$ per case, each of which contains two $2\mathrm{.}5-$gallon bladders. Each $2\mathrm{.}5-$gallon bladder produces an average of $40$ servings of ice cream. The company always maintains ending inventories equal to $20\%$ of next quarter$$s production needs.

The estimated quarterly production $($in servings$)$ for next year are as follows:

Quarter $1$ Quarter $2$ Quarter $3$ Quarter $4$

Budgeted production in servings $13,20020,00030,00015,200$

Required:

Prepare a direct materials budget by quarter and in total for next year.