John Company expects to sell 46,270 units of finished goods over the next three-month period. The company has 18,860 units on hand and its managers want to have 29,900 units on hand at the end of the period. To produce one unit of finished product, 5 units of direct materials are needed. John has 106,490 units of direct material on hand and has budgeted for an ending inventory of 153,500 units. What is the amount of direct material to be purchased (in units)?

Direct materials purchases

units