Budgeting Direct Material

The Jung corporation's budget calls for the following production

Quarter1	45,000	units
Quarter 2	38,000	units
Quarter3	34,000	units
Quarter4	48,000	units

Each unit of production requires three pounds of direct material. The company's policy is to begin each quarter with an inventory of direct materials equal to 30 percent of that quarter's direct material requirements.

required

Compute budgeted direct materials purchases for the third quarter