Current Attempt in Progress John Company expects to sell 49,740 units of finished goods over the next three-month period. The company has 21,560 units on hand and its managers want to have 26,960 units on hand at the end of the period. To produce one unit of finished product, 5 units of direct materials are needed. John has 102,830 units of direct material on hand and has budgeted for an ending inventory of 159,120 units. What is the amount of direct material to be purchased (in units)? Direct materials purchases units