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\mathrm{.}50$ 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 $20\%$ of the following quarter's production needs. Some $36,000$ 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,,,,$],[$Required production in units of finished goods,Direct Materials Budget $-$ Year $2,,,],[$Units of raw materials needed per unit of finished goods,,,,$],[$Units of raw materials needed to meet production,,,,$],[$Add: Desired units of ending raw materials inventory,,,,$],[$Total units of raw materials needed,,,,$],[$Less: Units of beginning raw materials inventory,,,,$],[$Units of raw materials to be purchased,,,,$],[$Unit cost of raw materials,,,,$],[$Cost of raw materials to purchased,,,,$]]$