Current Attempt in Progress

Concord Company estimates that $2025$ sales will be $$44,800$ in quarter $1,$$$53,760$ in quarter $2,$ and $$64,960$ in quarter $3.$ Cost of goods sold is $50\%$ of sales. Management desires to have ending merchandise inventory equal to $10\%$ of the next quarter's expected cost of goods sold.

Prepare a merchandise purchases budget by quarter for the first $6$ months of $2025.$