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Prester Corporation has budgeted production for next year as follows: Quarter First Second Third Fourth Production units 66,300 80,100 105,600 114,300 Two pounds of material

Prester Corporation has budgeted production for next year as follows:

Quarter First Second Third Fourth

Production units 66,300 80,100 105,600 114,300

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 36,600 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be?

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