A company budgets unit sales of $660$ in January, $740$ in February, $800$ in March, and $640$ in April. The company wants to have $30\%$ of

next month's unit sales in inventory at the end of each month. Beginning inventory on January $1$ is $198$ units. The merchandise cost is

$$5$ per unit. Prepare a merchandise purchases budget for the months of January, February, and March.