Kegglers Supply is a merchandiser of three different products.

The companys February 28 inventories are footwear, 18,500 units; sports equipment, 79,000 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 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 16,000 26,500 34,000 36,500 Sports equipment 70,000 89,500 96,000 89,500 Apparel 41,000 38,500 33,000 22,000 Required:

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