White Corporation's budget calls for the following sales for next year: Quarter 1 Quarter 2 105,500 units 88,000 units Quarter 3 Quarter 4 71,900 units 103,600 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. 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.