The mcgrath company has prepared a sales budget of 48 comma 000 finished units for a 3-month period. the company has an inventory of 12 comma 000 units of finished goods on hand at december 31 and has a target finished goods inventory of 19 comma 000 units at the end of the succeeding quarter. it takes 3 gallons of direct materials to make one unit of finished product. the company has inventory of 67 comma 000 gallons of direct materials at december 31 and has a target ending inventory of 51 comma 000 gallons at the end of the succeeding quarter. how many gallons of direct materials should mcgrath company purchase during the 3 months ending march 31? select the labels and enter the amounts to calculate the direct materials (gallons) to be purchased. direct material purchases budget for the 3 months ending march 31