White Corporations budget calls for the following sales for next year: Quarter 1 81,500 units Quarter 3 60,700 units Quarter 2 71,000 units Quarter 4 90,800 units Each unit of the product requires 4 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