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 40% of next month's budgeted unit sales. Finished goods inventory on April 1 is 228 units. Prepare a production budget for the months of April, May, and June. Budgeted sales units April 570 May 650 June 600 July 690 RUIZ COMPANY Production Budget April May June 650 600 690 Next period budgeted sales units Ratio of inventory to future sales 40% 40% 40% Total required units Units to produce Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 286,000 units in the second quarter and 72,500 units in the third quarter. Each unit requires 0.40 pound of direct material, priced at $195 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 57,200 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.) RIDA INCORPORATED Direct Materials Budget Second Quarter Units to produce 286,000 units Materials needed for production (pounds) Total materials required Materials to purchase (pounds) Cost of direct materials purchases