Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 247,000 units in the second quarter and 59,500 units in the third quarter. Each unit requires 0.50 pound of direct material, priced at $182 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 49,400 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.) Zira Company reports the following production budget for the next four months. Each finished unit requires six pounds of direct materials, and the company wants to end each month with direct materials inventory equal to 40% of next month's production needs. Beginning direct materials inventory for April was 1,594 pounds. Direct materials cost $4 per pound. Prepare a direct materials budget for April, May, and June, (Round your answers to the nearest whole number.)