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{.}60$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

$\backslash$table$[[,,$Year $2,$Year $3,],[$Budgeted production, in bottles,First,Second,Third,Fourth,First$]]$

The inventory of musk oil at the end of a quarter must equal $20\%$ of the following quarter's production needs. A total of $37,200$ 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$],[$Required production in units of finished goods,$62,000,92,000,152,000,102,000,],[$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: Desired units of ending raw materials inventory$],[$Units of raw materials to be purchased$],[$Unit cost of raw materials,$1\mathrm{.}60,1\mathrm{.}60,1\mathrm{.}60,1\mathrm{.}60,1\mathrm{.}60],[$Cost of raw materials to purchased,,,,,$]]$