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John Company expects to sell 54,500 units of finished goods over the next three-month period. The company has 18,040 units on hand and its managers

John Company expects to sell 54,500 units of finished goods over the next three-month period. The company has 18,040 units on hand and its managers want to have 29,610 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 113,720 units of direct material on hand and has budgeted for an ending inventory of 171,660 units. What is the amount of direct material to be purchased (in units)?

Direct materials purchases ________ units

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