The Tobler Company had budgeted production for the year as follows:

Quarter	1	2	3	4
Production in units	10,000	9,000	13,000	11,000

4 pounds of raw materials are required for each unit produced. Raw materials on hand at the start of the year total 7,000 lbs. The raw materials inventory at the end of each quarter should equal 9% of the next quarter's production needs in materials. Budgeted purchases of raw materials in the second quarter would be (in lbs.):

A. 37080 lbs

B. 36360 lbs

C. 37440 lbs.

D. 36000 lbs

Please show the Math