Tidewater plans to sell 92,000 units of product no. 794 in May, and each of these units requires three units of raw material. Pertinent data follow. Product Raw No.794 Material Actual May 1 14,000 26,000 inventory units units Desired May 31 18,000 20,000 inventory units units On the basis of the information presented, how many units of raw material should Tidewater purchase for use in May production