Budgeted sales of The Music Shop for the first six months of 2014 are as follows:

Month	Unit Sales	Month	Unit Sales
January	130,000	April	215,000
February	160,000	May	180,000
March	200,000	June	240,000

Beginning inventory for 2014 is 30,000 units. The budgeted inventory at the end of a month is 40 percent of units to be sold the following month. Purchase price per unit is $5.

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

The Music Shop Purchases Budget January - May, 2014
	January	February	March	April	May
Purchase units:	_______	_______	_______	_______	_______
Purchase dollars:	_______	_______	_______	_______	_______

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