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 $$2\mathrm{.}20$ 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$],[,100,000,130,000,190,000,140,000,110,000]]$

The inventory of musk oil at the end of a quarter must be equal to $20\%$ of the following quarter's production needs. Some $80,000$ 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$[[$Answer is complete but not entirely correct.$],[$Mink Caress$],[$Direct Materials Budget $-$ Year $2],[,\backslash$table$[[$First$],[$Quarter$]],\backslash$table$[[$Second$],[$Quarter$]],\backslash$table$[[$Third$],[$Quarter$]],\backslash$table$[[$Fourth$],[$Quarter$]],$Year$],[$Required production in units of finished goods,$100,000,130,000,190,000vv,140,000,560,000$