Marty's Merchandise has budgeted sales as follows for the second quarter of the year:

April $ $30,000$

May $ $60,000$

June $ $50,000$

Cost of goods sold is equal to $70\%$ of sales. The company wants to maintain a monthly ending inventory equal to $120\%$ of the cost of goods sold for the following month. The inventory on March $31$ was below this target and was only $$22,000.$ The company is now preparing a Merchandise Purchases Budget for April, May, and June.

The budgeted purchases for May are: