Two 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 $2.20 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:

	Year 2				Year 3
	First	Second	Third	Fourth	First
Budgeted production, in bottles	86,000	116,000	176,000	126,000	96,000

The inventory of musk oil at the end of a quarter must be equal to 20% of the following quarters production needs. Some 34,400 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.

	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 coast of raw materials	?	?	?	?	?
Cost of raw materials to purchase