In the preparation of the sales budget for the next three-month period, the McGrath Company determined that 47,000 finished units would be needed to fulfill sales obligations. The company has an inventory of 16,000 units of finished goods on hand at December 31 and has a target finished goods inventory of 19,000 units at the end of the succeeding quarter. It takes two litres of direct materials to make one unit of finished product. The company has an inventory of 63,000 litres of direct materials at December 31 and has a target ending inventory of 58,000 litres. Requirement How many litres of direct materials should be ordered for delivery during the three months ending March 31? Question content area