JBD Company has prepared a sales budget of 55,000 finished units for a three-month perces. The curvey an inventory of 21000 units of finished goods on hand at December 31 and has a target fristed peta of 20,000 units at the end of the succeeding quarter. It takes three gallons et direct materiali e ma**** finished product. The company has an inventory of 60,000 gallons of direct materials at December Thi ed est target ending inventory of 50,000 gallons at the end of the succeeding quarter. Required: BIE How many gallons of direct materials should be purchased during the three months ending waren Paragraph