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{.}90$ 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,$],[,68,000,98,000,158,000,108,000,78,000,]]$

The inventory of musk oil at the end of a quarter must equal $20\%$ of the following quarter's production needs. A total of $40,800$ 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,,,$],[$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,,,,$]]$