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

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 $2],[,$Quarter,Year$],[,$First,Second,Third,Fourth$],[,,,,,],[$Units of raw materials needed per unit of finished goods$],[$Units of raw materials needed to meet production$],[],[$Total units of raw materials needed$],[],[\backslash$table$[[$Units of raw materials to be purchased$],[$Unit cost of raw materials$]]],[\backslash$table$[[$Unit cost of raw materials$],[$Cost of raw materials to purchased$]]],[$Cost of raw materials to purchased,,,,,$]]$