Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 21,500 units; sports equipment, 78,000 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 31% 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	15,500	27,000	32,500	33,500
Sports equipment	69,500	88,500	96,000	89,500
Apparel	41,500	38,000	33,500	23,000

1. Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and May. (Amounts to be deducted should be indicated with a minus sign.) PINSETTERS SUPPLY Merchandise Purchases Budgets For March, April, and May March | April | May | FOOTWEAR 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 ___ APPAREL Budgeted sales for next month ____ Ratio of ending inventory to future sales ____ ? _____ ? _____ Required units of available merchandise ____ ? _____ Budgeted purchases ____