In the preparation of the sales budget for the next three-month period, the Lippart Company determined that 40,000 finished units would be needed to fulfill sales obligations. The company has an inventory of 12,000 units of finished goods on hand at December 31 and has a target finished goods inventory of 18,000 units at the end of the succeeding quarter. It takes three litres of direct materials to make one unit of finished product. The company has an inventory of 65,000 litres of direct materials at December 31 and has a target ending inventory of 51,000 litres. Requirement How many litres of direct materials should be ordered for delivery during the three months ending March 31