Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of $240,000$ units in the second quarter and $52,500$ units in the third quarter. Each unit requires $0\mathrm{.}60$ pound of direct material, priced at $$175$ per pound. Starting with the second quarter, the company plans to end each quarter with an ending inventory of materials equal to $30\%$ of next quarter's budgeted direct materials required. Raw material inventory is $43,200$ 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,,Second Quarter$],[,240,000,$units$],[$Materials needed for production $($pounds$),,],[,,],[$Total materials required $($pounds$),,],[,,],[$Materials to purchase $($pounds$),,],[,,],[$Cost of direct materials purchases,,$]]$