Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets

production of $248,000$ units in the second quarter and $60,500$ units in the third quarter.

Each unit requires $0\mathrm{.}60$ pound of direct material, priced at $$183$ 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 $74,400$ 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.$)$