Four grams of musk oil are required for each bottle of Mink Caress, a very popular perfume made by a small company in western Siberia. The cost of the musk oil is $1.90 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:

	Year 2				Year 3
	First	Second	Third	Fourth	First
Budgeted production, in bottles	96,000	126,000	186,000	136,000	106,000

Musk oil has become so popular as a perfume ingredient that it has become necessary to carry large inventories as a precaution against stock-outs. For this reason, the inventory of musk oil at the end of a quarter must be equal to 20% of the following quarters production needs. Some 76,800 grams of musk oil will be on 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. (Round "Unit cost of raw materials" answers to 2 decimal places.)

		mink caress
		dicrect material budget - year 2
		quarter
	first	second	third	fourth	year
required productions in unit of finsihed goods
units of raw materials need per unit of finsihed goods
units of raw materials needed to meet production
total units of raw materials needeed
units of raw materials to be purchased
unit cost of raw material
cost of raw material to be purcahsed