Four grams of musk oil are required for each bottle of Mink Caress, a popular perfume made by a company in western Siberia. The cost of the musk oil is $$1\mathrm{.}50$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

$\backslash$table$[[,$Year $2,$Year $3,,],[$Budgeted production, in bottles,First,Second,Third,Fourth,First$],[,88,000,118,000,178,000,128,000,98,000]]$

The inventory of musk oil at the end of a quarter must equal $20\%$ of the following quarter's production needs. A total of $70,400$ 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$],[,,,,,],[$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,,,,,$]]$Four grams of musk oil are required for each bottle of Mink Caress, a popular perfume made by a company in western Siberia. The cost of the musk oil is $$1\mathrm{.}50$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

Year $2$ Year $3$

First Second Third Fourth First

Budgeted production, in bottles $88,000118,000178,000128,00098,000$

The inventory of musk oil at the end of a quarter must equal $20\%$ of the following quarter$$s production needs. A total of $70,400$ 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 $2.$