The Howell Company has prepared a sales budget of 43,000 finished units for a 3-month period. The company has an inventory of 13,000 units of finished goods on hand at December 31 and has a target finished goods inventory of 14,000 units at the end of the succeeding quarter It takes 2 gallons of direct materials to make one unit of finished product. The company has inventory of 64.000 gallons of direct materials at December 31 and has a target ending inventory of 52,000 gallons at the end of the succeeding quarter. How many gallons of direct materials should Howell Company purchase during the 3 months ending March 31? Ince Select the labels and enter the amounts to calculate the direct materials (gallons) to be purchased 14) Direct Material Purchases Budget For the 3 Months Ending March 31 Add beginning inventory Add targetending inventory Deduct beginning inventory Deduct target ending inventory