Q$5)$ Purchases Budget $(9$ marks$)$

Sunsurf sells surfboards in Tofino since $1998.$ For $2026,$ Sunsurf estimates it will sell $20,000$ units during the first quarter $25,000$ units in second quarter, $28,000$ units in third quarter and $30,000$ units in the forth quater. Sunsuri's policy is to maintain an ending inventory equal to $20\%$ of the next quarter's sales.

Please prepare the Purchases Budget for Q$1,$ Q$2,$ Q$3$ of $2026.$

$(9$ marks$)$