Rollings Co. prepares monthly budgets for sales of plaster. Rollings\' policy is to end each month with 15% of the next month\'s budgeted unit sales. Budgeted sales for the next three months of 2012 follow:

Sales (units)

Oct.

Nov.

Dec.

39,000 41,340 46,301

Instructions:

Prepare the merchandise purchases budgets for the months of October and November.