The DM budget: The Jam J Corporation's production budget calls for the following number of units to be produced each quarter for next year:

Budgeted production

Quarter 1	56,500	units
Quarter 2	54,800	units
Quarter 3	50,600	units
Quarter 4	51,900	units

Each unit of product requires three (3) pounds of direct material. The company's policy is to have ending raw materials inventory equal to 10% of the following quarter's direct material production needs.

Calculate the budgeted direct materials purchases for the second quarter.