Answer:
271,500 pounds
Explanation:
Given:
Quarter                              	FIRST      SECOND     THIRD     FOURTH
Production in unit                  48000     88000        98000      78000
Raw material per unit               3               3                 3                 3
=================================================================
Thus,
Need for material  = Production in unit × Raw material per unit
=================================================================
Quarter                                         FIRST      SECOND     THIRD     FOURTH
Need for material in production  144,000   264,000     294,000     234,000
Desired ending inventory = 25% of next quarter's production needs for material
==================================================================
ADD:
Desired ending inventory             66000       73500      58500  
==================================================================
Total need of material = Need for material in production + Desired ending inventory
==================================================================
Quarter                              	FIRST      SECOND     THIRD      FOURTH
Total need of material =       210,000    337,500     352,500  
Beginning inventory             38000  66000       73500  
==================================================================
Total purchase = Total need of material - Beginning inventory
==================================================================
Quarter                              	FIRST      SECOND     THIRD      FOURTH
Total purchase =                   172,000     271,500      279,000	
Hence,
The answer is  271,500 pounds