Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 22,000 units; sports gear, 82,000 units; and apparel, 50,000 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 March April May June Footwear 15,000 25,000 30,500 Sports gear Apparel 70,500 33,500 90,000 95,000 90,000 40,500 37,500 33,000 22,000 Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May.