White Corporation's budget calls for the following sales for next year: Quarter 1 Quarter 2 99,500 units 84,000 units Quarter 3 Quarter 4 69,100 units 100,400 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 WHITE CORPORATION Production Budget 2nd Quarter Budgeted sales Desired ending inventory Total units needed Beginning inventory Total units to produce