Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of $283,000$ units in the second quarter and $69,500$ units in the third quarter. Each unit requires $0\mathrm{.}50$ pound of direct material, priced at $$192$ 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 $70,750$ 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.$)$

$\backslash$table$[[$RIDA INCORPORATED$],[$Direct Materials Budget,,$],[$Units to produce,$283,000,$units$],[,,],[\backslash$table$[[$Materials needed for production$],[($pounds$)]],,],[,,],[$Total materials required,,$],[,,],[$Materials to purchase $($pounds$),,],[,,],[$Cost of direct materials purchases,,$]]$