For StayHome Limited, three grams of plastic are need for each perfume container. The cost of plastic is $2.5 per gram. Budgeted production of the container is given below by quarters for Year 3 and for the first quarter of Year 4: Year 3 First Second Budgeted production in bottles 110,000 150,000 Third Fourth 180,000 200,000 Year 4 First 190.000 Plastic is a usual raw material and it is better to stock up some inventories as a safety against stock-outs. So, inventory of plastic at the end of a quarter must be equal to 18% of the following quarter's production needs. Certain 120,000 grams of plastic will be on hand to start the first quarter of Year 3. Required: Prepare a direct materials budget for plastic by quarter and in total, for Year 3