Four grams of musk oll 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 $1.90 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3 : The inventory of musk oll at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 76,800 grams of musk oil will be on hand to start the first quarter of Year 2 Required: Prepare a direct materials budget for musk oll, by quarter and in totbl, for Year 2 \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Direct Materials Budget - Year 2} \\ \hline & \multicolumn{4}{|c|}{ Quarter } & \multirow{2}{*}{ Year } \\ \hline & First & Second & Thisd & Fourth & \\ \hline \multicolumn{6}{|c|}{ Required production in units of finished goods } \\ \hline \multicolumn{6}{|c|}{ Units of raw materials needed per unit of finishod goods } \\ \hline \multicolumn{6}{|c|}{ Units of raw materials needed to meet production } \\ \hline \multicolumn{6}{|c|}{ Add: Desired units of ending raw materials inwentory } \\ \hline \multicolumn{6}{|l|}{ Total units of raw materiais needed } \\ \hline \multicolumn{6}{|c|}{ Add: Units of beginning raw materials inventory } \\ \hline \multicolumn{6}{|l|}{ Units of raw materials to be purchased } \\ \hline \multicolumn{6}{|l|}{ Unit cost of raw materials: } \\ \hline Cost of raw materials fo purchased & & & & & \\ \hline \end{tabular}