Cassie's Candles is preparing a quarterly inventory purchases budget for the year. The sales budget that forecasts the number of pairs of candles expected to be sold follows:

Sales $($# of candles$)$

$1$st Quarter $=42,000$

$2$nd Quarter $=40,000$

$3$rd Quarter $=35,000$

$4$th Quarter $=60,000$

The inventory policy for the store is that the total amount of inventory required to be on hand at the end of a month should be $25\%$ of the number of candles expected to be sold during the following month.

How many candles should be included in the inventory purchases budget for the second quarter?

$38,750$

$41,250$

$48,750$

$50,000$