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Three grams of musk oil are required for each bottle of Mink Caress, a popular perfume made by a small company in western Siberia. (Siberia

Three grams of musk oil are required for each bottle of Mink Caress, a popular perfume made by a small company in western Siberia. (Siberia is located in Russia, whose currency is the rouble.) The cost of the musk oil is 150 roubles per gram. Budgeted production figures of Mink Caress follow by quarters for year 2 and for the first quarter of year 3:

Year 2 Quarter Year 3 Quarter
1 2 3 4 1
Budgeted production, in bottles 60,000 90,000 150,000 100,000 70,000

Musk oil has become so popular as a perfume base that it has become necessary to carry large inventories as a precaution against stock depletion. For this reason, the inventory of musk oil at the end of a quarter must be equal to 20% of the following quarters production needs. Some 36,000 grams of musk oil will be on hand to start the first quarter of year 2.

Required:

Prepare a materials purchases budget for musk oil, by quarter and in total, for year 2. At the bottom of your budget, show the amount of purchases in roubles for each quarter and for the year in total. (Input your cost of raw materials in thousands of roubles.)

Materials Purchases Budget
Year 2
1 2 3 4 Year 3
Production needs (grams) 180,000 270,000 450,000 300,000
Add: Desired ending inventory (grams) 54,000 90,000 60,000 42,000
Total needs (grams) 234,000 360,000 510,000 342,000
Deduct: Beginning inventory (grams) 36,000 54,000 90,000 60,000
Raw materials to be purchased (grams) 198,000 306,000 420,000 282,000
Cost of raw materials to be purchased 29,700 45,900 63,000 42,300

i just want the year 3 figures. I can`t get it right!!!

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