Siberia. The cost of the musk oil is $$1\mathrm{.}70$ per gram. Budgeted production of Mink Caress is given below by quarters for Year $2$ and for the first quarter of Year $3$:$1800$:$36$:$41$Year $2$Budgeted production, in bottlesFirst$92,000$Second$122,000$Third$182,000$Fourth$132,000$Year $3$First$102,000$The inventory of musk oil at the end of a quarter must be equal to $20\%$ of the following quarter's production needs. Some $73,600$ 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 $2.$