Kegglers Supply is a merchandiser of three different products. The companys February 28 inventories are footwear, 21,000 units; sports equipment, 81,000 units; and apparel, 49,000 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 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	26,000	32,500	36,500
Sports equipment	71,000	91,000	96,000	89,500
Apparel	41,000	37,000	32,000	24,000

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