Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 20,000 units; sports equipment, 81,000 units; and apparel, 49,500 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	15,000	25,500	31,500	36,000
Sports equipment	69,000	91,000	95,500	89,500
Apparel	41,500	38,000	33,500	23,000

Required:

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