Three grams of musk oil are required for each bottle of Mink Caress, a popular perfume made by a company in western Siberia. The cost of the musk oil is $$1\mathrm{.}50$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

$\backslash$table$[[,$Year $2,],[$Budgeted production, in bottles,First,Second,Third,Fourth,Year $3],[,60,000,90,000,150,000,100,000,70,000]]$

The inventory of musk oil at the end of a quarter must equal $20\%$ of the following quarter's production needs. A total of $36,000$ 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 $2.$

$\backslash$table$[[$Mink Caress,,,$],[,$Direct Materials Budget $-$ Year $2,,,],[$Units of raw materials needed per unit of finished goods,,,,$],[$Units of raw materials needed to meet production,,,,$],[,$Fotal units of raw materials needed,,,$],[,,,,],[$Units of raw materials to be purchased,,,,$],[$Unit cost of raw materials,,,,$]]$I$\text{'}$m