The

McKnight

Company has prepared a sales budget of

48 comma 000

finished units for a 3-month period. The company has an inventory of

10 comma 000

units of finished goods on hand at December 31 and has a target finished goods inventory of

12 comma 000

units at the end of the succeeding quarter.

It takes

4

gallons of direct materials to make one unit of finished product. The company has inventory of

62 comma 000

gallons of direct materials at December 31 and has a target ending inventory of

56 comma 000

gallons at the end of the succeeding quarter. How many gallons of direct materials should

McKnight

Company purchase during the 3 months ending March 31?

Purchases to be made (in gallons)