Kegglers Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 19,000 units; sports gear, 82,000 units; and apparel, 49,500 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.

	Budgeted Sales in Units
	March	April	May	June
Footwear	15,000	26,500	33,500	37,000
Sports gear	68,000	90,500	96,000	89,500
Apparel	41,000	38,500	32,500	23,000

Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May.