Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, $20,500$ units; sports gear, $81,000$ units; and apparel, $49,000$ units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal $28\%$ of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow.

$\backslash$table$[[,$Budgeted Sales in Units$],[,$March,April,May,June$],[$Footwear$,15,000,26,000,30,500,35,000],[$Sports gear,$69,000,89,500,95,000,90,000],[$Apparel$,41,500,38,000,33,000,23,000]]$

Required:

Prepare a merchandise purchases budget $($in units only$)$ for each product for each of the months of March, April, and May.

Answer is not complete.

$\backslash$table$[[$KEGGLER$\text{'}$S SUPPLY$],[$Merchandise Purchases Budget$],[,$March,April,May $-],[$FOOTWEAR$],[$Budgeted sales units,$15,000,26,000,30,500$