Prestwich Company has budgeted production for next year as follows:

	Quarter
	First	Second	Third	Fourth
Production in units	96,000	116,000	126,000	106,000

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 30% of the next quarter's production needs for material A. A total of 57,600 pounds of material A are on hand to start the year. Budgeted purchases of material A for the second quarter would be:

Multiple Choice

• 307,600 pounds

• 226,000 pounds

• 238,000 pounds

• 301,600 pounds