Kegglers Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 21,500 units; sports gear, 80,000 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. Budgeted Sales in Units March April May June Footwear 14,500 25,000 31,500 36,000 Sports gear 68,500 90,000 95,500 89,500 Apparel 40,500 38,500 32,500 24,000 Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May.