Two grams of musk oll are required for each bottle of Mink Caress, a popular perfume made by a company in western Siberla. The cost of the musk oll is $$1\mathrm{.}90$ per gram. Budgeted quarterly production of Mink Caress is given below for Year $2$ and the first quarter of Year $3$:

$\backslash$table$[[,$Year $2,($ Year $3)/($ First $)],[,$First,Second,Third,Fourth$],[$Budgeted production, in bottles,$82,000,112,000,172,000,122,099,92,002]]$

The Inventory of musk oll at the end of a quarter must equal $20\%$ of the following quarter's production needs. A total of $32800$ grams of musk oll will be on hand to start the first quarter of Year $2.$

Required:

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

$\backslash$table$[[$Mink Caress$],[$Direct Materials Budget $-$ Year $2],[,$Quarter,Yeal$],[,$First,Second,Third,Fourth$],[,,,,,],[$Units of raw materials needed per unit of finished goods$],[$Units of raw materials needed to mest 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,,,,,$]]$