First Quarter Second Third Fourth 108,000 118,000 98,000 Production in units 88,000 Two pounds of material A are required for each unit produced. The company has a policy of maintaining a stock of material A on hand at the end of each quorter equal to 30% of the next quarter's production needs for material A. A total of 52,800 pounds of material A are on hand to start the year, Budgeted purchases of material A for the second quarter would be: Multiple Choice 286,800 pounds 210,000 pounds 280,800 pounds 222,000 pounds