I know this question was previously answered, but I still got part of it wrong. Please help solve the correct computation. Thank you

Three 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 $1.60 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 Second Third 92,800 152,800 First 62,888 Budgeted production, in bottles Year 3 First 72,00 Fourth 102,600 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 quarter's production needs. Some 37,200 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. Year 408,000 3 Answer is complete but not entirely correct. Mink Caress Direct Materials Budget - Year 2 Quarter First Second Third Fourth Required production in units of finished goods 62.000 92.000 152.000 102,000 Units of raw materials needed per unit of finished goods 3 3 3 3 Units of raw materials needed to meet production 186,000 276.000 450.000 300,000 Add: Desired units of ending raw materials inventory 55,200 91,200 61.200 43,200 Total units of raw materials needed 241,200 367,200 517,200 349,200 Less: Units of beginning raw materials inventory 30,400 x 55.200 91,200 61,200 Units of raw materials to be purchased 210,800 X 312.000 426.000 288,000 Unit cost of raw materials S 1.60 IS 1.80 IS 1.60 s 1.60 Cost of raw materials to purchased S 337,280 499.200 681.600 460,800 1.224,000 43,200 so 1,267,200 30,400 X 1.236,800 X S 1.60 $ 1,978,880 $ $ $