Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 19,500 units; sports equipment, 82,000 units; and apparel, 48,500 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 30% 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	24,000	32,000	35,000
Sports equipment	70,000	91,500	95,000	90,000
Apparel	40,000	38,500	34,000	23,000

Required:

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