The Alderman Company has prepared a sales budget of 48,000 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 16,000 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 68,000 gallons of direct materials at December 31 and has a target ending inventory of 58,000 gallons at the end of the succeeding quarter. How many gallons of direct materials should Alderman Company purchase during the 3 months ending March 31