Prester Corporation has budgeted production for next year as follows: First 66,600 Quarter Second 79.500 Third 90,000 Fourth 114,000 Production in units Two 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 25% of the next quarter's production needs for material A. A total of 38,800 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be: O 164,250 pounds O 159,000 pounds 0 204.000 pounds O 153,750 pounds