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\mathrm{.}80$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

$\backslash$table$[[,,,,,$Year $3],[,$First,Second,Third,Fourth,First$],[$Budgeted production, in bottles,$80,000,110,000,170,000,120,000,]]$

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 $2.$

$\backslash$table$[[$Mink Caress$],[$Direct Materials Budget $-$ Year $2],[,$Quarter,Year$],[,$First,Second,Third,Fourth$],[$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,,,,,$]]$