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 $2.10 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:

	Year 2					Year 3
	First	Second	Third	Fourth		First
Budgeted production, in bottles	98,000	128,000	188,000	138,000		108,000

Musk oil has become so popular as a perfume ingredient that it has become necessary to carry large inventories as a precaution against stock-outs. For this reason, the inventory of musk oil at the end of a quarter must be equal to 20% of the following quarters production needs. Some 78,400 grams of musk oil will be on hand to start the first quarter of Year 2.

I keep getting my answers wrong... Please explain and bold all answers. Thanks

Required:

Prepare a direct materials budget for musk oil, by quarter and in total, for Year 2. (Round "Unit cost of raw materials" answers to 2 decimal places.)

Answer is complete but not entirely correct.

Mink Caress
Direct Materials Budget - Year 2
	Quarter
	First	Second	Third	Fourth	Year
Required production in units of finished goodsselected answer correct	98,000selected answer correct	128,000selected answer correct	188,000selected answer correct	138,000selected answer correct	552,000selected answer correct
Units of raw materials needed per unit of finished goods	2selected answer incorrect	2selected answer incorrect	2selected answer incorrect	2selected answer incorrect	2selected answer incorrect
Units of raw materials needed to meet production	196,000	256,000	376,000	276,000	1,104,000
Add: Desired units of ending raw materials inventoryselected answer correct	51,200selected answer incorrect	75,200selected answer incorrect	55,200selected answer incorrect	220,800selected answer incorrect	43,200selected answer incorrect
Total units of raw materials needed	247,200	331,200	431,200	496,800	1,147,200
Less: Desired units of ending raw materials inventoryselected answer incorrect	78,400selected answer correct	51,200selected answer incorrect	75,200selected answer incorrect	55,200selected answer incorrect	220,800selected answer incorrect
Units of raw materials to be purchased	168,800	280,000	356,000	441,600	926,400
Unit cost of raw materials	$2.10selected answer correct	$2.10selected answer correct	$2.10selected answer correct	$2.10selected answer correct	$2.10selected answer correct
Cost of raw materials to purchased	$354,480	$588,000	$747,600	$927,360	$1,945,440