White Corporations budget calls for the following sales for next year:

Quarter 1	90,000	units	Quarter 3	68,000	units
Quarter 2	76,000	units	Quarter 4	96,000	units

Each unit of the product requires 3 pounds of direct materials. The companys policy is to begin each quarter with an inventory of product equal to 5% of that quarters estimated sales requirements and an inventory of direct materials equal to 20% of that quarters 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.