You have been given the following information about Blue Spruce Co$.$ Ltd$.,$ which uses a standard cost system in accounting for its one

product:

In the month of November $2022,4,870$ units were produced.

The annual overhead budget includes $$744,000$ for variable and $$1,041,600$ for fixed overhead items. Budgeted production for

the year is $49,600$ units. Overhead is applied based on direct labour hours.

The materials standard per unit is $20$ litres at $$1\mathrm{.}00$ per litre.

The direct labour standard per unit is $3$ hours at $$10.$

The actual price paid for material was $$0\mathrm{.}98.$

The actual direct labour rate was $$10\mathrm{.}50.$

Actual fixed overhead costs totalled $$88,600.$

The following variances have already been calculated:

$($a$)$

Calculate the quantity of material purchased.

Quantity of material purchased

litres