Siberia. The cost of the musk oil is $\backslash (\backslash$$ $2\mathrm{.}10\backslash )$ 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 oil at the end of a quarter must be equal to $\backslash (20\backslash \%\backslash )$ of the following quarter's production needs. Some $42,000$ 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 $2.$