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. March Budgeted Sales in Units Footwear Sports gear Apparel Required: April May 15,000 23,000 33,500 71,500 89,500 June 36,500 95,500 90,000 42,000 38,500 33,500 23,000 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 Desired ending inventory Total required units 0