The Mendez Company has prepared a sales budget of 48,000 finished units for a 3-month period. The company has an inventory of 10,000 units of finished goods on hand at December 31 and has a target finished goods inventory of 19,000 units at the end of the succeeding quarter. It takes 3 gallons of direct materials to make one unit of finished product. The company has inventory of 69,000 gallons of direct materials at December 31 and has a target ending inventory of 57,000 gallons at the end of the succeeding quarter. How many gallons of direct materials should Mendez Company purchase during the 3 months ending March 31? Select the labels and enter the amounts to calculate the direct materials (gallons) to be purchased. Direct Material Purchases Budget For the 3 Months Ending March 31 Purchases to be made (in gallons)