Q1) Jung Corporation's budget calls for following production:
| Quarter 1 |
45,000 units |
| Quarter 2 |
38,000 units |
| Quarter 3 |
34,000 units |
| Quarter 4 |
48,000 units |
Each unit of production needs three pounds of direct material. Company's policy is to start each quarter with the inventory of direct materials equal to 30 percent of that quarter's direct material requirements. Calculate budgeted direct materials purchases for third quarter.