Keggler's Supply is a merchandiser of three different products. The company's February 28 inventories are footwear, 20,000 units; sports equipment, 79,000 units; and apparel, 49,000 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 30% of the expected unit sales for the following month. Expected sales in units for March, April, May, and June follow. Budgeted Sales in Units Footwear Sports equipment Apparel March April May June 15,500 26,000 34,000 33,500 70,500 91,500 95,500 89,500 40,500 38,000 32,000 22,000 Required: 1. Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and May