Prester Corporation has budgeted production for next year as follows:

QuarterFirst: 84,500 Second: 88,500 Third: 102,900 Fourth Production in units 113,700

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 32,500 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be:

228,450 pounds

169,800 pounds

177,000 pounds

184,200 pounds