Prester Corporation has budgeted production for next year as follows: Second Third Fourth Production in units 86,700 92,700 81,600 91,200 Two pounds o material A are required or each unit produced The company has a policy of maintaining a stock of matena A on hand at the end of eac material A. A total of 31,500 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be quarter equal to 25% of the next quarters production needs 226.200 pounds 185,400 pounds O 179,850 pounds 190.950 pounds