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$[[,,$Yea,$2,,$Year $3],[$Budgeted production, in bottles,First,Second,$\backslash$table$[[$Third$],[186\mathrm{.}000]],\backslash$table$[[$Fourth$],[136,000]],\backslash$table$[[$First$],[106,000]]]]$

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 $2,,],[$Units of raw materials needed per unit of finished goods,,,$],[$Units of raw materials needed to meet production,,,$],[,,,],[$Total units of raw materials needed,,,$],[,,,],[$Units of raw materials to be purchased,,,$],[$Unit cost of raw materials,,,$],[$Cost of raw materials to purchased,,,$]]$