Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 19,000 units; sports equipment, 78,500 units; and apparel, 49,500 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 29% 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	25,500	32,500	34,000
Sports equipment	69,500	88,500	94,500	90,500
Apparel	42,000	37,500	34,000	22,000

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

MarchAprilMayFOOTWEAR Budgeted sales for next month Ratio of ending inventory to future sales Required units of available merchandise Budgeted purchases, SPORTS EQUIPMENT Budgeted sales for next month Ratio of ending inventory to future sales Required units of available merchandise Budgeted purchases APPARELBudgeted sales for next month Ratio of ending inventory to future sales Required units of available merchandise Budgeted purchases