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{.}70$ per gram. Budgeted production of Mink Caress is given below by quarters for Year $2$ and for the first quarter of Year $3$:

$\backslash$table$[[,$Year $2,$Year $3],[$Budgeted production, in bottles,First,Second,Third,Fourth,First,$],[,64,000,94,000,154,000,104,000,74,000,]]$

The inventory of musk oil at the end of a quarter must be equal to $20\%$ of the following quarter's production needs. Some $38,400$ 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 $2.$

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