Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 21,000 units; sports gear, 78,500 units; and apparel, 48,500 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. Footwear Sports gear Apparel Required: Budgeted Sales in Units March June April May 15,000 25,000 31,000 34,000 72,000 89,500 96,000 90,500 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.