Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 18,000 units; sports gear, 80,500 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 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 25,500 33,500 33,000 70,000 91,500 96,000 91,000 42,000 37,000 33,500 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. KEGGLER'S SUPPLY Merchandise Purchases Budget March April May FOOTWEAR Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Budgeted sales unit Total required units Units to purchase SPORTS GEAR Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales SPORTS GEAR Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Total required units 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