Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 21,500 units; sports equipment, 80,000 units; and apparel, 48,000 units. Management believes each of these inventories is too high. As a result, a new policy dictates that ending inventory in any month should equal 28% of the expected unit sales for the following month. Expected sales in units for March, April, May, and June follow.

	Budgeted Sales in Units
	March	April	May	June
Footwear	14,500	24,000	30,000	35,000
Sports equipment	69,500	90,000	95,000	89,500
Apparel	41,000	38,500	32,500	23,000

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