Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of $276,000$ units in the second quarter and $62,500$ units in the third quarter. Each unit requires $0\mathrm{.}50$ pound of direct material, priced at $$185$ 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 $55,200$ 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$],[,276,000,$units$],[$Materials needed for production $($pounds$),,],[,,],[$Total materials required,,$],[,,],[$Materials to purchase $($pounds$),,],[,,],[$Cost of direct materials purchases,,$]]$