Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of $242,000$ units in the second quarter and $54,500$ units in the third quarter. Each unit requires $0\mathrm{.}60$ pound of direct material, priced at $$177$ per pound. Starting with the second quarter, the company plans to end each quarter with an ending inventory of materials equal to $40\%.$of next quarter's budgeted direct materials required. Raw material inventory is $58,080$ pounds at the beginning of the second quarter.

Prepare a direct materials budget for the second quarter.

Note: Enter "per unit" answers in two decimal places.

$\backslash$table$[[$RIDA INCORPORATED$],[$Direct Materials Budget,$],[$Units to produce,Second Quarter$],[,242,000$ units$],[$Materials needed for production $($pounds$),],[,],[$Total materials required,$],[,],[$Materials to purchase $($pounds$),],[,],[$Cost of direct materials purchases,$]]$