Four ounces of spray are required for each bottle of Debits, and the cost of the spray is $5 per ounce. Budgeted production of Debits is given below by quarter for Year 1 and the 1^st quarter of Year 2.

	Year 1	Year 2
	Q1	Q2	Q3	Q4	Q1
Budgeted Production in Bottles	3,000	8,500	12,000	9,200	9,800

The popularity of the body spray requires the manufacturer to carry large inventories as a precaution against stockouts. For this reason, the inventory of the perfume oil at the end of a quarter must be equal to 25% of the following quarters production needs. 3,000 ounces of body spray is expected to be on hand at the beginning of year 1.

Prepare a direct materials budget for the body spray, by quarter and in total for Year 1.