Rida, Inc., a manufacturer in a seasonal industry, is preparing its direct materials budget for the second quarter. It plans production of 284,000 units in the second quarter and 70,500 units in the third quarter. Raw material inventory is 102,240 pounds at the beginning of the second quarter. Other information follows: Direct materials Each unit requires 0.60 pounds of raw material, priced at $193 per pound. The company plans to end each quarter with an ending inventory of materials equal to 60% of next quarter's budgeted materials requirements. Prepare a direct materials budget for the second quarter. (Enter "per unit" answers in two decimal places.) RIDA INC. Direct Materials Budget Second Quarter Units to be produced Materials requirement per unit Materials needed for production (pounds) Budgeted ending inventory (pounds) Total materials requirements (pounds) Materials to be purchased (pounds) Budgeted cost of direct materials purchases 284,000 units 0.60 pounds 170,400 pounds