Homer Manufacturing makes cleaning solvent sold in large container with a plastic liner. Their monthly sales forecast consists of : January $40,000$ units, February $38,500$ units, and March $39,750$ units. Desired endiry inventory of finished goods $($in units$)$ is $10\%$ of the next month's sales forecast.

Planned production $($in units$)$ for next quarter is:

January: $43,800$ units

February: $41,000$ units

March: $50,250$ units

Further, each container of cleaning solvent consists of:

$6$ gallons of chemicals

$1$ plastic liner

Company policy requires that ending inventories of raw materials for each month be $15\%$ of the next month's production needs. The policy was met for the ending inventory of December in the prior year. The cost of one gallon of chemicals is $$2\mathrm{.}00.$

$1.$ Prepare a direct material purchases budget for the chemicals$($in gallons$)$ for January.