The Johnston Company had the following costs based on the production and sale of 40.000 units: Other information: The company had the following actual sales for November and budgeted sales for December, January, and February: The company has a policy of always maintaining the following inventory levels: . Finished Goods Inventory = 10% of next month?s sales. . Direct Materials Inventory = 30% of next month?s production requirements. . The company?s sales and collection history shows that 10% of all sales are for cash and the accounts receivable arc collected in the following way: 70% in the month of the sale 28% in the month after the sale Required: Calculate the direct materials needs for December (production needs plus target ending inventory), and the direct materials purchase budget for December. Enter the answers in the table below