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 $$1\mathrm{.}70$ per gram. Budgeted production of Mink Caress 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$],[,78,000,108,000,168,000,118,000,88,000]]$

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

Required:

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

$\backslash$table$[[$Mink Caress,,$],[,$Direct Materials Budget $-$ Year $2,,,],[,$First Quarter,Second Quarter,Third Quarter,Fourth Quarter$],[$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 cost of raw materials,,,,$],[$Cost of raw materials to purchased,,,,$]]$