Keggler's Supply is a merchandiser of three different products. The company's February 28 inventories are footwear, 20,000 units; sports equipment, 80,500 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 32% 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 26,000 33 , 000 36 , 000 Sports equipment 70, 500 89 , 500 94, 500 89 , 500 Apparel 41 , 000 37 , 500 33, 000 23, 000 Required: 1. Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and May. Print KEGGLER'S SUPPLY Merchandise Purchases Budget For March, April, and May ferences March April May FOOTWEAR Budgeted sales for next month Ratio of ending inventory to future sales Budgeted ending inventory Budgeted units sales for month Required units of available merchandise Actual (or estimated) beginning inventory Budgeted purchases SPORTS EQUIPMENT Budgeted sales for next month Ratio of ending inventory to future sales Mc Graw