Two grams of muskoll are required for each bottle of Mink Caress, a very popular perfume made by a small company in western Siberia. The cost of the muskollis $1.60 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3: First 76,000 Year 2 Second Third Fourth 106,000 166,000 116,000 Year First 36,000 buleted production, in bottles The inventory of musk oll at the end of a quarter must be equal to 20% of the following quarter's production needs. Some 30,400 grams of muskoll 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 Mink Caress Direct Materials Budget - Year 2 Quarter First Second Third Fourth Year Units of raw materials nooded 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