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 $1.70 per gram. Budgeted quarterly production of Mink Caress is given below for Year 2 and the first quarter of Year 3: Year 2 Year 3 First Second Third Fourth First Budgeted production, in bottles 64,000 94,000 154,000 104,000 74,000 The inventory of musk oil at the end of a quarter must equal 20% of the following quarters production needs. A total of 38,400 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