Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, $19,000$ units; sports gear, $79\mathrm{.}500$ units; and apparel, $49\mathrm{.}000$ units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal $32\%$ 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,Apri$1,$May,June$],[$Footwear$,15,890,23,560,38,690,34,690],[$Sports gear,$69,500,91,06,94,560,89,809],[$Apparel$,41,090,38,000,33,009,23,000]]$

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,Aprii,May$],[$FOOTWEAR$],[?,,,],[$Add: Desired ending inventory$],[$Next period budgeted sales units$],[$Ratio of ending inventory to future sales$],[,,0,],[$Total required units$],[5,,,],[$Units to purchase$],[$SPORTS GEAR$],[f,,,],[$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,,,$]]$