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 oikat 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,,$],[$Units of raw materials needed per unit of finished goods,Direct Materials Budget $-$ Year $2,,],[$Units of raw materials needed to meet production,,Third Quarter,Fourth Quarter$],[$Total units of raw materials needed,,,$]]$