Rida, Inc., a manufacturer in a seasonal Industry, is preparing its direct materials budget for the second quarter. It plans production of 240,000 units in the second quarter and 52,500 units in the third quarter. Raw material Inventory is 43.200 pounds at the beginning of the second quarter. Other Information follows: Rida, Inc., a manufacturer in a seasonal Industry, is preparing its direct materials budget for the second quarter. It plans production of 240,000 units in the second quarter and 52,500 units in the third quarter. Raw material Inventory is 43.200 pounds at the beginning of the second quarter. Other Information follows