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.