Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 21,000 units; sports gear, 81,000 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 31% of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow. Budgeted Sales in Units Footwear Sports gear Apparel Required: April 23,000 March 15,000 71,500 89,500 95,500 90,000 42,000 30,500 33,500 23,000 May 33,500 June 36,500 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May. FOOTWEAR Budgeted sales units Add: Desired ending inventory KEGGLER'S SUPPLY Merchandise Purchases Budget March April May Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units Units to purchase SPORTS GEAR Budgeted sales units Add: Desired ending inventory Add: Desired ending inventory Next period budgeted sales units. Ratio of ending inventory to future sales Desired ending inventory Total required units Units to purchase SPORTS GEAR Budgeted sales units Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units Units to purchase APPAREL Budgeted sales units Add: Desired endirHnventory Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units Units to purchase 0