Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, $19,500$ units; sports gear, $82,000$ units; and apparel, $49,500$ units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal $30\%$ of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow.

$\backslash$table$[[,$Budgeted Sales in Units$],[,$March,April,May,June$],[$Footwear$,14,500,25,500,32,000,35,500],[$Sports gear,$71,500,90,500,96,000,91,000],[$Apparel$,42,000,38,500,34,000,22,000]]$

Required:

Prepare a merchandise purchases budget $($in units only$)$ for each product for each of the months of March, April, and May.

$\backslash$table$[[$KEGGLER$\text{'}$S SUPPLY$],[$Merchandise Purchases Budget$],[,$March,April,May$],[$FOOTWEAR$],[$Budgeted sales units,$14,500,25,500,32,000],[$Add: Desired ending inventory$],[$Next period budgeted sales units,$25,000,,],[$Ratio of ending inventory to future sales$],[$Budgeted sales units,,$0,],[$Total required units,$14,500,25,500,32,000],[,,,],[$Units to purchase$],[$SPORTS GEAR$],[,,,],[$Add: Desired ending inventory$],[$Next period budgeted sales units$],[$Ratio of ending inventory to future sales$],[,,,],[$Total required units$],[,,,],[$Units to purchase$],[$APPAREL$],[,,,],[$Add: Desired ending inventory$],[$Next period budgeted sales units$],[$Ratio of ending inventory to future sales$],[$Total required units$],[,,,],[$Units to purchase,,,$]]$