Keggler's Supply is a merchandiser of three different products. Beginning Inventories for March are footwear, 21,000 units, sports gear, 81,500 units; and apparel, 48,500 units. Management belleves 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 March April May June Footwear 15,500 26,000 31,500. 34,000 Sports gear 78,000 91,000 95,000 90,000 Apparel 42,000 39,000 33,000 23,000 Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May FOOTWEAR KEGGLER'S SUPPLY Merchandise Purchases Budget March April May Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Total required units Units to purchase SPORTS GEAR Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Total required units 0 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