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John Company expects to sell 49,150 units of finished goods over the next three-month period. The company has 19,350 units on hand and its managers want to have 27,380 units on hand at the end of the period. To produce one unit of finished product, 4 units of direct materials are needed. John has 111,270 units of direct material on hand and has budgeted for an ending inventory of 172,110 units. What is the amount of direct material to be purchased (in units)? Maltz Company estimates that unit sales will be 10,100 in quarter 1;11,400 in quarter 2; 13,700 in quarter 3; and 17,400 in quarter 4. Using a sales price of $74 per unit, prepare the sales budget by quarters for the year ending December 31,2020