please show calculations with step by step. thank you

Canyon Corporation's budgeted production schedule' by quarters' for the coming year is as follows: Quarter1= 39,500 units Quarter 2 = 36,000 units Quarter 3 = 34,000 units Quarter 4 = 41,000 units Each unit of product requires two pounds of direct material. The company's policy is to begin each quarter with 25% of that quarter's direct materials production reomrements. Canyon expects to have 67,000 pounds of direct materials on hand at the beginning of Quarter 1. What would be Canyon's budgeted direct materials purchases for the second quarter of the year