The Peterson Company has prepared a sales budget of 44,000 finished units for a 3-month poriod. The compary has an inventory of 13,000 units of finiched gcods on hand at Decomber 31 and has a target finished goods imventory of 18,000 units of the end of the succeeding quarter. It takes 3 galons of direct materials to meke one unit of finiahed product. The company has invertory of 67,000 gallons of drect materials at December 31 and has a target ending inveniory of 54,000 galions at the end of the succeeding quartec. How many galons of drect materials should Peternen Company purchase durting fhe 3 months ending March 31 ? Select the labels and enter the amourts to calculate the dired materials (galions) to be purchased