1. Purchases Budget

   Tiger Drug Store carries a variety of health and beauty aids, including 500-count bottles of vitamins. The sales budget for vitamins for the first six months of the year is presented below.

   	Unit Sales	Dollar Sales
   January	160	$1,440
   February	150	1,350
   March	170	1,530
   April	180	1,620
   May	200	1,800
   June	190	1,710

   The owner of Tiger Drug believes that ending inventories should be sufficient to cover 10 percent of the next months projected sales. On January 1, 21 bottles of vitamins were in inventory.

   Required:

   1. Prepare a merchandise purchases budget in bottles of vitamins for as many months as you can.

   Tiger Drug Store
   Merchandise Purchases Budget
   	January	February	March	April	May
   Unit sales
   Desired EI
   Total needed
   Less: BI
   Unit purchases

   2. If vitamins are priced at cost plus 80 percent, what is the dollar cost of purchases for each month of your purchases budget?

   January	$
   February
   March
   April
   May