Four grams of fragrance are required for each bottle of Floral, a very popular perfume made by a small company in Lowell. The cost of the fragrance is $190 per gram. Budgeted production of Floral is given below by quarters for Year 2 and for the first quarter of Year 3: Year 2 Years First Second Third Fourth First Nadgeted production, in bottles 96,000 126,000 186.000 136,000 106,000 The Inventory of fragrance at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 76,800 grams of fragrance will be on hand to start the first quarter of Year 2. Required: Prepare a direct materials budget for fragrance, by quarter and in total, for Year 2. Floral Direct Materials Budget - Year 2 Quarter Second First Third Fourth Year Units of raw materials needed per unit of finished goods Units of raw materiais needed to meet production Total units of raw materials needed Units of raw materials to be purchased Unit cost of raw materials