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 $2.20 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	72,000	102,000	162,000	112,000	82,000

The inventory of musk oil at the end of a quarter must equal 20% of the following quarters production needs. A total of 43,200 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.