Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 283,000 units in the second quarter and 69,500 units in the third quarter. Each unit requires 0.50 pound of direct material, priced at $192 per pound. Starting with the second quaiter, 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 70,750 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.)