Beat Inc., expects to sell 60,000 athletic uniforms for $80 each in 2017. Direct materials costs are $20, direct manufacturing labor is $8, and manufacturing overhead is $6 for each uniform. The following inventory levels apply to 2016:

Direct Materials: Beginning inventory 24,000 units/Ending inventory 18,000 units

Work-In-Process inventory: Beginning inventory 0 units/Ending inventory 0 units

Finished good inventory: Beginning inventory 12,000 units/Ending inventory 10,000 units.

A: How many uniforms need to be produced in 2017?

B: What is the amount budgeted (dollars) for direct material purchases in 2017?