Tidewater plans to sell 94,000 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 12,000 30,000 inventory units units Desired May 15,000 23,000 31 inventory units units On the basis of the information presented, how many units of raw material should Tidewater purchase for use in May production?