Budgeted production of candy is given below by quarters for Year 2 and for the first quarter of Year 3. Three grams of sugar are needed for each pack of candy. The cost of sugar is $2 per gram:

	Year 2				Year3
	First	Second	Third	Fourth	First
Budgeted production in candy	30000	40000	50000	45000	60000

18,000 grams of sugar will be on hand at the beginning of the first quarter of Year 2. Sugar is an essential component to stock up as a buffer. So, the inventory of Sugar at the end of each quarter must be equal to 16% of the following quarters production needs.

Required:

Prepare a direct materials budget for sugar by quarters and in total, for Year 2 .