Quarter First Second Third Fourth 70,000 80,000 90,000 Production in units......... 60,000 16. Prester Corporation has budgeted production for next year as shown. 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. What would be the budgeted purchases of material A for the second quarter? O A. 140,000 pounds O B. 180,000 pounds O C. 145,000 pounds O D. 135,000 pounds