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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.

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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 $2.10 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:
\table[[,,,,,Year 3],[Budgeted production, in bottles,\table[[First],[84,000]],\table[[Second],[114,000]],\table[[Third],[174,000]],\table[[Fourth],[124,000]],\table[[First],[94,000]]]]
The inventory of musk oil at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 33,600 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.
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