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

$\backslash$table$[[$Quarter $1,98,000$ units,Quarter $3,68,400$ units$],[$Quarter $2,83,000$ units,Quarter $4,99,600$ units$]]$

Each unit of the product requires $2$ 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:

Determine the production budget for the second quarter.

Determine the materials purchases budget for the second quarter.