Four grams of musk oil are required for each bottle of Mink

Four 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 $2.10 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:

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 20% of the following quarter’s production needs. Some 78,400 grams of musk oil will be on hand to start the first quarter of Year 2.

I keep getting my answers wrong... Please explain and bold all answers. Thanks

Required:

Prepare a direct materials budget for musk oil, by quarter and in total, for Year 2. (Round \"Unit cost of raw materials\" answers to 2 decimal places.)

Answer is complete but not entirely correct.

	Year 2		Year 3
	First	Second	Third	Fourth		First
Budgeted production, in bottles	98,000	128,000	188,000	138,000		108,000

Solution

First second third fourth QTR Required production units of finished goods 98,000 128,000 188,000 138,000 552,000 gramsof raw materials needed per unit of finished 4 4 4 4 4 gramsof raw materials needed to meet production 392000 512000 752000 552000 2208000 Add:desired ending inventory 102400 150400 110400 86400 86400 total units of raw materials needed 494400 662400 862400 638400 2294400 less:Desired beginning inventory 78,400 102400 150400 110400 78,400 materials to be purchased 416,000 560000 712000 528000 2,216,000 cost of materials per gram 2.1 2.1 2.1 2.1 2.1 total cost of materials 873600 1176000 1495200 1108800 4653600 for qtr four ending inventory = 108000*4*20% 86400 for qtr 1 = 512000*20%= 102400 for qtr 2 = 752000*20%= 150400 for Qtr 3= 552000*20% 110400