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Exercise 20-7 (Algo) Manufacturing: Direct materials budget LO P1 Rida Incorporated is preparing its direct materials budget for the second quarter. It budgets production of 281,000 units in the second quarter and 67,500 units in the third quarter. Each unit requlres 0,40 pound of direct material, priced at $190 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 56,200 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.)