5-8 Budgeting Material Purchases The X Company has prepared a sales budget of 42,000 finished units for a three-month period. The company has an inventory of finished goods on hand at December 31 and desires a finished-goods inven- tory at the end of the succeeding quarter as follows: Finished product Dec. 31 22,000 UNITS March 31 24,000 It takes three units of direct materials to make one unit of finished product. The company has an inventory of units of raw material at December 31 and desires an ending raw-material inventory as follows: UNITS Direct materials Dec. 31 100,000 March 31 110,000 How many units of direct materials should be purchased during the three months ending March 31?