Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 20,000 units; sports gear, 80,000 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 30% of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow. Footwear Sports gear Apparel Budgeted Sales in Units March April May June 15,000 25,000 32,000 35,000 70,000 90,000 95,000 90,000 40,000 38,000 37,000 25,000 Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May. KEGGLER'S SUPPLY Merchandise Purchases Budget March April May FOOTWEAR Budgeted sales unit Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units 0 0 FOOTWEAR Budgeted sales unit Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units Less: Beginning inventory units Units to purchase SPORTS GEAR Budgeted sales unit Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units ess: Beginning inventory units Units to purchase APPAREL Budgeted sales unit Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Desired ending inventory Total required units Less: Beginning inventory units Units to purchase