John Company expects to sell 49,160 units of finished goods over the next three-month period. The company has 18,330 units on hand and its managers want to have 27,270 units on hand at the end of the period. To produce one unit of finished product, 3 units of direct materials are needed. John has 107,100 units of direct material on hand and has budgeted for an ending inventory of 166,150 units. What is the amount of direct material to be purchased (in units)? Direct materials purchases units