John Company expects to sell 51,690 units of finished goods over the next three-month period. The company has 20,000 units on hand and its managers want to have 26,940 units on hand at the end of the period. To produce one unit of finished product, 6 units of direct materials are needed. John has 104,390 units of direct material on hand and has budgeted for an ending inventory of 156,550 units. What is the amount of direct material to be purchased (in units)? units Direct materials purchases