Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 21,000 units, sports gear, 79,000 units, and apparel, 48,500 units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal 31% 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 15,500 23,500 34,000 35,500 71,000 90,500 95,500 90,500 40,500 38,500 32,000 22,000 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 0 Total required units Units to purchase SPORTS GEAR Add: Desired ending inventory Next period budgeted sales units FOOTWEAR Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales 0 Total required units Units to purchase 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