Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 280,000 units in the second quarter and 66,500 units in the third quarter. Each unit requires 0.70 pound of direct material, priced at $189 per pound. Starting with the second quarter, the company plans to end each quarter with an ending inventory of materials equal to 60% of next quarters budgeted direct materials required. Raw material inventory is 117,600 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.)

RIDA INCORPORATED
Direct Materials Budget
	Second Quarter
Units to produce	280,000	units
Materials needed for production (pounds)
Total materials required
Materials to purchase (pounds)
Cost of direct materials purchases