A sports manufacturer produces skateboards and rollerblades. The same wheels are used for both products. For the next week, the master production schedule for skateboards shows a need for $123$ units, while the master production schedule for rollerblades shows a need of $109$ pairs. $4$ wheels are required to manufacture a skateboard, and $8$ wheels are required to manufacture one pair of rollerblades. What are the gross requirements for wheels to meet the requirements on the master production schedules for the next week? P