Keggler’s Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 21,000 units; sports gear, 81,500 units; and apparel, 48,500 units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal 32% of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow.


Budgeted Sales in Units
March April May June
Footwear 15,500 25,000 31,500 34,500
Sports gear 71,000 91,000 94,500 90,500
Apparel 41,000 37,500 32,500 23,000

Required:
1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May.