Ruiz Company provides the following budgeted sales for the next four months. The company wants to end each month with ending finished goods inventory equal to 30% of next month's budgeted unit sales. Finished goods inventory on April 1 is 153 units. Prepare a production budget for the months of April, May, and June. 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. Note: Enter "per unit" answers in two decimal places