A company requires 8.0 pounds of direct materials for each unit of their product. The ending balance of materials of the quarter is required to be 25% of the following quarter's material needs for production. At the end of the first quarter, there were 56,000 pounds of material in the account.

a. How many units of product were produced in the second quarter?

b. Assuming that production will increase by 10% in the third quarter, what are the required direct material (in pounds) for budgeted production in the third quarter?