Budgeted sales of gloves for Perfect Fit Hands for the first six months of the year 2014 are as follows:

Months	Unit Sales
January	700,000
February	820,000
March	760,000
April	720,000
May	1,280,000
June	1,500,000

The beginning inventory for 2014 is 210,000 units. The budgeted inventory at the end of a month is 30 percent of units to be sold the following month. Purchase price per unit is $7 per unit.

Required: Prepare a purchases budget in units and dollars for each month, January through May.