please solve this problem

Keggler's Supply is a merchandiser of three different products. Beginning inventories for March are footwear, 18,000 units, sports gear, 81,000 units; and apparel, 49,500 units. Management believes each of these inventories is too high and begins a new policy that ending inventory in any month should equal 30% of the budgeted sales units for the following month. Budgeted sales units for March, April, May, and June follow, Budgeted sales in Units March April May June Footwear 14,000 26,500 31,500 35,500 sporta gear 69,500 89,500 95.000 89,500 Apparel 40,000 37.500 33,500 23,000 Required: 1. Prepare a merchandise purchases budget (in units only) for each product for each of the months of March April, and May, KEGGLER'S SUPPLY Merchandise Purchases Budget March April May FOOTWEAR Budgeted sales unit 14,000 26,500 31,500 Add: Desired ending inventory Next period budgeted sales units 26,500 31,500 35,500 Ratio of ending Inventory to futuro sales 30% 30% 30% 9,450 10,650 Total required units 14,000 35,950 42.150 Less: Beginning inventory units Units to purchase SPORTS GEAR 14,000 26,500 31,500 FOOTWEAR Budgeted sales unit Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales 26,500 35,500 30% - 31,500 30% 9,450 35,950 30% 10,650 14,000 42,150 Total required units Less: Beginning inventory units Units to purchase SPORTS GEAR Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Total required units Units to purchase APPAREL Add: Desired ending inventory Next period budgeted sales units Ratio of ending inventory to future sales Total required units Units to purchase