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{.}90$ per gram. Budgeted production of Mink Caress is given below by quarters for Year $2$ and $fc$ the first quarter of Year $3$ :

$\backslash$table$[[,,,,,$Year $3],[$Budgeted production, in bottles,$\backslash$table$[[$First$],[68,000]],\backslash$table$[[$Second$],[98,000]],\backslash$table$[[$Third$],[158,000]],\backslash$table$[[$Fourth$],[108,000]],\backslash$table$[[$First$],[78,000]]]]$

The inventory of musk oil 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 $2.$

$\backslash$table$[[$Mink Caress$],[$Direct Materials Budget $-$ Year $2],[,$Quarter,Year$],[$First$,$Second,Third,Fourth$],[-2-0$