Production and Materials Purchases Budgets White Corporations budget calls for the following sales for next year.

Quarter 1	90,000 units	Quarter 3	68,000 units
Quarter 2	76,000 units	Quarter 4	96,000 units

Each unit of the product requires 3 pounds of direct materials. The companys policy is to begin each quarter with an inventory of product equal to 5% of that quarters estimated sales requirements and an inventory of direct materials equal to 20% of that quarters estimated direct materials requirements for production.

Required: Determine the production and materials purchases budgets for the second quarter.