Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 19,500 units; sports equipment, 82,000 units; and apparel, 48,500 units. Management believes that excessive inventories have accumulated for all three products. 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 15,000 25,000 30,500 33,500 Sports equipment 70,000 91,000 95,000 90,500 Apparel 40,000 38,000 33,000 23,000