Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 21,500 units; sports gear, 81,500 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 30% of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow. Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March, April, and May