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{.}60$ 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 $3],[,$First,Second,Third,Fourth,First$],[$Budgeted production, in bottles,$76,000,106,000,166,000,116,000,86,000]]$

The inventory of musk oil at the end of a quarter must be equal to $20\%$ of the following quarter's production needs. Some $30,400$ 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 $2.$

$\backslash$table$[[$Mink Caress,,,$],[$Required production in units of finished goods,,,,$],[$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,,,,$]]$