Prester Corporation has budgeted production for next year as follows: Quarter First Third Second 70,000 Fourth 90,000 Production in units 60,000 80,000 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 ne quarter's production needs for material A. A total of 30,000 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be: O 135,000 pounds O 180,000 pounds O 140,000 pounds O 145,000 pounds