The Peterson Company has prepared a sales budget of $45,000$ finished units for a $3-$month period. The company has an inventory of $11,000$ units of finished goods on hand at December $31$ and has a target finished goods inventory of $17,000$ 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 $50,000$ gallons at the end of the succeeding quarter. How many gallons of direct materials should Peterson 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.