The Widget Company has budgeted production for next year as follows: FIRST SECOND THIRD FOURTH Production in Units 60,000 80,000 90,000 70,000 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 quarters production needs for material A. A total of 30,000 pounds of material A are on hand to start the year. Budgeted purchases of material A for the SECOND quarter would be:

a. 200,000 pounds b. 205,000 pounds c. 165,000 pounds d. 82,500 pounds