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\mathrm{.}90$ per gram. Budgeted production of Mink Caress is given below by quarters for Year $2$ and for the first quarter of Year $3$:

$\backslash$table$[[,$Year $2,$Year $3],[$Budgeted production, in bottles,First,Second,Third,Fourth,First$]]$

The inventory of musk oil at the end of a quarter must be equal to $20\%$ of the following quarter's 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 $2.$

$\backslash$table$[[$Mink Caress$],[$Direct Materials Budget $-$ Year $2],[,$First Quarter,Second Quarter,Third Quarter,Fourth Quarter,Year$],[$Required production in units of finished goods$],[$Units of raw materials needed per unit of finished goods,,,,,$4],[$Units of raw materials needed to meet production$],[$Add: Desired units of ending raw materials inventory,,,,,$1],[$Total units of raw materials needed$],[$Less: Units of beginning raw materials inventory$],[$Units of raw materials to be purchased$],[$Unit cost of raw materials$],[$Cost of raw materials to purchased,,,,,$]]$