John Company expects to sell 50,150 units of finished goods over the next three-month period. The company has 19,090 units on hand and its managers want to have 28,190 units on hand at the end of the period. To produce one unit of finished product, 4 units of direct materials are needed. John has 111,390 units of direct material on hand and has budgeted for an ending inventory of 158,110 units. What is the amount of direct material to be purchased (in units)? Direct materials purchases units