Budgeted sales of Guitar Center Co. for the first 6 months of 2010 are as follows:

Month	Unit Sales	Month	Unit Sales
January	130,000	April	190,000
February	160,000	May	190,000
March	190,000	June	230,000

Beginning inventory for 2010 is 40,000 units. The budgeted inventory at the end of a month is 20 percent of units to be sold the following month. Purchase price per unit is $3. Prepare a purchases budget in units and dollars for each month, January through May.

Guitar Center Co. Purchases Budget January - May, 2010
	January	February	March	April	May
Purchase units:	Answer	Answer	Answer	Answer	Answer
Purchase dollars:	$Answer	$Answer	$Answer	$Answer	$Answer