Keggler's Supply is a merchandiser of three different products. The company's February 28 inventories are footwear, 20,500 units; sports equipment, 81,500 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 31% of the expected unit sales for the following month. Expected sales in units for March, April, May, and June follow. Required: 1. Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and May