Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 279,000 units in the second quarter and 65,500 units in the third quarter. Each unit requires 0.60 pound of direct material, priced at $188 per pound. Starting with the second quarter, the company plans to end each quarter with an ending inventory of materials equal to 50% of next quarter's budgeted direct materials required. Raw material inventory is 83,700 pounds at the beginning of the second quarter. Prepare a direct materials budget for the second quarter. (Enter "per unit" answers in two decimal places.) Units to produce RIDA INCORPORATED Direct Materials Budget Second Quarter 279,000 units Materials needed for production (pounds) Total materials required Materials to purchase (pounds) Cost of direct materials purchases