Please explain why the answer is the highlighted one and use necessary calcations. Thank you!

34. The Ross Company has budgeted production for next year as follows: Third Quarter 16,000 First Quarter 10,000 Second Quarter 12,000 Fourth Quarter 14,000 Production in units Four (4) pounds of raw materials are required for each unit produced. Raw materials on hand at the start of the year totals 4,000 lbs. The raw materials inventory at the end of each quarter should equal 10% of the next quarter's production needs. Budgeted purchases of raw materials in the second quarter would be: A. 54,400 lbs. B. 56,800 Ibs. C. 49,600 lbs- D. 48,000 Ibs