Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 18,500 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 32% of the budgeted sales units for the following month, Budgeted sales units for March, April, May, and June follow. Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May