Prestwich Company has budgeted production for next year as follows: Production in units....... First-60,000 Second-80,000 Third-90,000 Fourth-70,000 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 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