78,500 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 31% of the budgeted sales units for the following month. Budgeted sales units for March. April, May, and June follow: Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May. 78,500 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 31% of the budgeted sales units for the following month. Budgeted sales units for March. April, May, and June follow: Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May