Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, $21,500$ units; sports gear, $82,000$ units; and apparel, $50,000$ units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal $28\%$ 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$,15,500,27,000,32,500,33,500],[$Sports gear,$69,000,89,000,95,000,89,500],[$Apparel$,40,500,37,000,33,500,24,000]]$

KEGGLER'S SUPPLY

Merchandise Purchases Budget