The Tobler Corporation has budgeted production for next year as follows:

	Quarter
	First			Second		Third		Fourth
Production in units	10,000			12,000		16,000		14,000

Four pounds of raw materials are required for each unit produced. Raw materials on hand at the start of the year total 4,000 pounds. The raw materials inventory at the end of each quarter should equal 20% of the next quarter's production needs. Budgeted purchases of raw materials in the second quarter would be:

Multiple Choice

• 63,200 pounds

• 51,200 pounds

• 50,400 pounds

• 49,600 pounds