Rida, Inc., a manufacturer in a seasonal industry, is preparing its direct materials budget for the second quarter. It plans production of 235,000 units in the second quarter and 272,500 units in the third quarter. Raw material inventory is 62,500 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 $185 per pound. The company plans to end each quarter with an ending inventory of materials equal to 40% of next quarters budgeted materials requirements.

Prepare a direct materials budget for the second quarter.

RIDA INC.
Direct Materials Budget
Second Quarter
Units to be produced	235,000	units
Materials needed for production (pounds)
Total materials requirements (pounds)
Materials to be purchased (pounds)
Budgeted cost of direct materials purchases