Suggested time budget 13 minutes maximum Topic: Budgeting Production and Material Purchases The McGrath Company has prepared a sales budget of 42,000 finished units for January 1, 2021 to December 31, 2021. The company has an inventory of 13,000 units of finished goods on hand on January 1. The company has a target finished-goods inventory of 15,000 units on December 31. Regarding the materials necessary to make its product: It takes 3 gallons of direct materials to make one unit of finished product. The company has an inventory of 61,000 gallons of direct materials on January 1. The company has a target ending inventory of 53,000 gallons on December 31. Requirement A How many units should McGrath produce in 2021? Requirement B How many gallons of direct materials should McGrath Company purchase in 2021? For the toolbar. press ALT+F10 (PC) or ALT+FN+F10 (Mac). BIUS Paragraph v Arial + 14px " 3 Av FB T > DELL