XYZ Company budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for the fiscal year of July 1, 2004 through June 30, 2005.

July 1, 2004 June 30, 2005

Raw material 38,000 14,000

Work-in-process 5,000 5,000

Finished goods 24,000 8,000

1 Four (4) units of raw material are needed to produce each unit of finished product.

If 45,000 finished units were to be manufactured during the 20042005 fiscal year, the units of raw material needed to be purchased would be _________