Rida, Inc., a manufacturer in a seasonal industry, is preparing its direct materials budget for the second quarter. It plans production of 237,000 units in the second quarter and 274,500 units in the third quarter. Raw material inventory is 64,500 pounds at the beginning of the second quarter. Other information follows:

Direct materials	Each unit requires 0.50 pounds of a key raw material, priced at $187 per pound. The company plans to end each quarter with an ending inventory of materials equal to 60% of next quarters budgeted materials requirements.

Prepare a direct materials budget for the second quarter.