White Corporation's budget calls for the following sales for next year: Quarter 1 106000 units Quarter 2 88000 units Quarter 3 69400 units Quarter 4 100900 units Each unit of the product requires 5 pounds of direct materials. The company's policy is to begin each quarter with an inventory of product equal to 20% 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 in the table below. WHITE CORPORATION Production Budget 2nd Quarter Budgeted sales Desired ending inventory Total units needed Beginning inventory Total units to produce 88,000 20,180 108,180 106,000