Two grams of fragrance are required for each bottle of Floral, a very popular perfume made by a small company in Lowell. The cost of the fragrance is $$1\mathrm{.}70$ per gram. Budgeted production of Floral 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,$]]$

The inventory of fragrance at the end of a quarter must be equal to $20\%$ of the following quarter's production needs. Some $31,200$ grams of fragrance will be on hand to start the first quarter of Year $2.$

Required:

Prepare a direct materials budget for fragrance, by quarter and in total, for Year $2.$

$\backslash$table$[[$Units of raw materials needed per unit of finished goods$],[$Units of raw materials needed to meet production$],[$Unital units of raw materials needed$],[$Unit cost of raw materials$]]$