Prester Corporation has budgeted sales and production for next year as follows:

Quarter

$\backslash$table$[[$Production Budget,First,Second,Third,Fourth$],[,,,,],[$Sales in units Production,$70,000,80,000,90,000,100,000],[$in units,$60,000,70,000,80,000,90,000],[,,,,]]$

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 next quarter's needs for material $A.$ Budgeted purchases of material A for the second quarter would be:

$145,000$ pounds

$140,000$ pounds

$180,000$ pounds

$135,000$ pounds