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Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 280,000 units in the second quarter and 66,500 units in the third quarter. Each unit requires 0.70 pound of direct material, priced at $189 per pound. Starting with the second quarter, the company plans to end each quarter with an ending inventory of materials equal to 60% of next quarter's budgeted direct materials required. Raw material inventory is 117,600 pounds at the beginning of the second quarter. Prepare a direct materials budget for the second quarter. Note: Enter "per unit" answers in two decimal places. Fortune Incorporated is preparing its master budget for the first quarter. The company sells a single product at a price of $25 per unit. Sales (in units) are budgeted at 160,000 for the first quarter. Cost of goods sold is $12 per unit. Other expense information for the first quarter follows. Prepare a budgeted income statement for the first quarter ended March 31. Note: Round your intermediate and final answers to the nearest whole dollar