Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, $20,000$ units; sports gear, $79,000$ 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.

$\backslash$table$[[,$Budgeted Sales in Units$],[,$March,April,May,June$],[$Footwear$,14,500,23,500,31,500,34,000],[$Sports gear,$69,500,91,500,95,000,90,500],[$Apparel$,40,500,39,000,33,500,23,000]]$

Required:

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

$\backslash$table$[[$KEGGLER$\text{'}$S SUPPLY$],[$Merchandise Purchases Budget$],[,$March,April,May$],[$FOOTWEAR$],[$Budgeted sales units,$14,500,23,500,31,500],[$Add: Desired ending inventory$],[$Next period budgeted sales units,$23,500,31,500,34,000],[$Ratio of ending inventory to future sales,$30\%,30\%,30\%$