White Corporation$$s budget calls for the following sales for next year:

Quarter $199,500$ units Quarter $369,100$ units

Quarter $284,000$ units Quarter $4100,400$ units

Each unit of the product requires $4$ pounds of direct materials. The company$$s policy is to begin each quarter with an inventory of product equal to $5\%$ of that quarter$$s estimated sales requirements and an inventory of direct materials equal to $20\%$ of that quarter$$s estimated direct materials requirements for production.

Required:

$1.$ Determine the production budget for the second quarter.

$2.$ Determine the materials purchases budget for the second quarter.