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 180 roubles per kilogram. (Siberia is located in Russia, whose currency is the rouble.) Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:

	Year 2				Year 3
	First	Second	Third	Fourth	First
Budgeted production, in bottles	56,000	83,000	159,000	96,000	78,000

Musk oil has become so popular as a perfume ingredient that it has become necessary to carry large inventories as a precaution against stock-outs. For this reason, the inventory of musk oil at the end of a quarter must be equal to 25% of the following quarter's production needs. Some 28,000 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. At the bottom of your budget, show the amount of purchases in roubles for each quarter and for the year in total. (Input all amounts as positive values. Round your answers to the nearest whole number.)

	Year 2
	First	Second	Third	Fourth	Year
Required production in bottles
Number of grams per bottle
Production needsgrams
A: Less OR Add? : desired ending inventory grams
Total needsgrams
B: Less OR Add? : beginning inventorygrams
Raw materials to be purchasedgrams
Cost of raw materials to be purchased at 180 roubles per kilogram.