Pinsetter's Supply is a merchandiser of three different products. The company's February 28 inventories are
footwear 15,500 units, sports equipment 70,000 units, and apparel 40,000 units. Management believes that
excessive inventories have accumulated for all three prducts. As a result, a new policy dictates that ending
inventory in any month should equal 40% of the expectd 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			10.000		20.000		30.000		33.000
Sports Equipment			66.000		85.000		90.000		80.000
Apparel			36.000		30.000		30.000		18.000
Prepare a merchandise purchases budget (in units) for each product for each of the months of March, April, and
May.