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 $3],[$Budaeted production. in bottle,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 $80,000$ 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$[[$Mink Caress$],[$Direct Materials Budget $-$ Year $2],[,$Quarter,Year$],[,,$First,,econd,,Third,Fourth$],[$Required production in units of finished goods,,$100,000,,130,000,,190,000,140,000,560,000],[$Units of raw materials needed per unit of finished goods$],[$Units of raw materials needed to meet production$],[$Add: Desired units of ending raw materials inventory$],[$Total units of raw materials needed$],[,,,,,,,,],[$Units of raw materials to be purchased$],[$Unit cost of raw materials,$$,2\mathrm{.}20,$$$,2\mathrm{.}20,$$$,2\mathrm{.}20,2\mathrm{.}20,2\mathrm{.}20],[$Cost of raw materials to purchased,,,,,,,,$]]$