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Two 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 $1.80 per gram. Budgeted quarterly production of Mink Caress is given below for Year 2 and the first quarter of Year 3: Budgeted production, in bottles Year 2 Year 3 First 80,000 Second 110,000 Third 170,000 Fourth 120,000 First 90,000 The inventory of musk oil at the end of a quarter must equal 20% of the following quarter's production needs. A total of 32,000 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. Units of raw materials needed per unit of finished goods Units of raw materials needed to meet production Mink Caress Direct Materials Budget - Year 2 First Quarter Year Second Third Fourth +