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{.}10$ 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 $78,400$ 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 $2],[-,$Quarter,Year$],[,$First,Second,Third,Fourth$],[,,102,400,150,400,,],[$als needed per unit of finished goods,$416,000,,,,],[$Units of raw miaurials needed to meet production$],[$Total units of raw materials needed$],[],[$Units of raw materials to be purchased$],[],[\backslash$table$[[$Unit cost of raw materials$],[$Cost of raw materials to Durchased$]]],[$Cost of raw materials to purchased,,,,,$]]$