Maganti Manufacturing Company has budgeted production for next year as follows. First Quarter, Second Quarter, Third Quarter, Fourth Quarter production (in units) 80,000, 96,000, 128,000, 112,000. Ten pounds of raw materials are required for each unit produced. Raw materials on hand at the beginning of the year total 20,000 lbs. The raw materials inventory at the end of each quarter should equal 10% of the next quarter's production needs. Prepare a direct materials budget for the second quarter.