Three grams of musk oll 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\mathrm{.}20$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

$\backslash$table$[[,x_0,,2,,$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 oll at the end of a quarter must equal $20\%$ of the following quarter's 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 oll, by quarter and in total, for Year $2.$