Pablo Company has budgeted production for next year as follows:

	Quarter
	First	Second	Third	Fourth
Production in units	59,000	99,000	109,000	89,000

Four 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 quarter equal to 30% of the next quarter's production needs for material A. A total of 49,000 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be:

526,800 pounds.

408,000 pounds.

91,700 pounds.

514,800 pounds.