John Company expects to sell 48,660 units of finished goods over the next three-month period. The company has 21,590 units on hand and its managers want to have 27,340 units on hand at the end of the period. To produce one unit of finished product, 3 units of direct materials are needed. John has 106,510 units of direct material on hand and has budgeted for an ending inventory of 177,730 units. What is the amount of direct material to be purchased (in units)

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: