Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of $245,000$ units in the second

quarter and $57,500$ units in the third quarter. Each unit requires $0\mathrm{.}50$ pound of direct material, priced at $$180$ per pound. Starting with

the second quarter, the company plans to end each quarter with an ending inventory of materlals equal to $50\%$ of next quarter's

budgeted direct materials required. Raw materlal inventory is $61,250$ pounds at the beginning of the second quarter.

Prepare a direct materlals budget for the second quarter. $($Enter "per unit" answers in two decimal places.$)$