Mountain Corporation manufactures cabinets but outsources the handles. Six handles are needed for a cabinet, with assembly requiring 45 minutes of direct labor per unit. Ending finished goods inventory is planned to consist of 60% of projected unit sales for the next month, and ending handles inventory is planned to be 70% of the requirement for the next month's projected unit output of finished goods. Mountain's projected unit sales: October 5,520 November 6,000 December 5,040 January 7,200 Mountain's ending inventories in units at September 30: Finished goods Handles 3,312 24,394 The number of handles that Mountain should purchase in October is (round up to the nearest whole unit):