White Corporation's budget calls for the following sales for next year: Quarter 1 Quarter 2 96,500 units 82,000 units Quarter 3 Quarter 4 67,700 units 98,800 units Each unit of the product requires 3 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. 2. Determine the materials purchases budget for the second quarter. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the production budget for the second quarter. WHITE CORPORATION Production Budget 2nd Quarter Budgeted sales 82,000 Desired ending inventory 3,385 Total units needed 85,385 Beginning inventory 4,825 Total units to produce 80,560