Quarter 1 90,000 units Quarter 2 Quarter 3 68,000 units 76,000 units Quarter 4 96,000 units WHITE CORPORATION Production Budget Budgeted sales 2nd Quarter Desired ending inventory Total units needed Beginning inventory Total units to produce 0 0 WHITE CORPORATION Budgeted Purchases of Direct Materials (In lbs.) 2nd Quarter Budgeted production Direct materials (lbs.) per unit produced Direct materials needed in production Desired ending inventory of direct materials |(lbs.) Total direct materials needed Beginning inventory of direct materials Budgeted purchases of direct materials (lbs.)