Purchases Budget in Units and Dollars Budgeted sales of The Music Shop for the first six months of 2010 are as follows:

Month	Unit Sales	Month	Unit Sales
January	130,000	April	190,000
February	150,000	May	160,000
March	210,000	June	220,000

Beginning inventory for 2010 is 50,000 units. The budgeted inventory at the end of a month is 40 percent of units to be sold the following month. Purchase price per unit is $7. Prepare a purchases budget in units and dollars for each month, January through May.

The Music Shop Purchases Budget January - May, 2010
	January	February	March	April	May
Purchase units:
Purchase dollars: