The Rouse Company has prepared a sales budget of 40,000 finished units for a 3-month period. The company has an inventory of 14.000 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 2 gallons of direct materials to make one unit of finished product The company has inventory of 60,000 gallons of direct materials at December 31 and has a target ending Inventory of 51,000 gallons at the end of the succeeding quarter. How many gallons of direct materials should Rouse Company purchase during the 3 months ending March 317 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)