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 $1.90 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 oll at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 40,800 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. \begin{tabular}{|l|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ Mink Caress } \\ \hline & Direct Materials Budget - Year 2 \\ \hline Units of raw materials needed per unit of finished goods & & & & \\ \hline Units of raw materials needed to meet production & & & & \\ \hline \end{tabular}