Lady & Joy Company has budgeted for next year as follows: First Quarter Second Quarter Third Quarter Fourth Quarter Sales Units 33,794 50.107 64.912 65,304 Production Units 44,829 46,461 68,898 57,361 Six pounds of direct materials are required for each unit produced. The direct materials inventory at the end of each quarter should equal 15% of the next quarter's production needs. Budgeted purchases of direct materials in the second quarter would be: (Round each step to the nearest whole unit) 265,283 lbs 0313,967 lbs 298,959 lbs 247,286 lbs