the alabama company's production budget calls for the following number of units to be produced each quarter for next year: budgeted production quarter 1 45,000 units quarter 2 38,000 units quarter 3 34,000 units quarter 4 48,000 units each unit of product requires three pounds of direct material. the company's policy is to begin each quarter with an inventory of direct materials equal to 30% of that quarter's direct material requirements. required: calculate the budgeted direct materials purchases for the third quarter. show all your work.