The following data is available for a merchandising company at the end of the month: March Inventory = 38,000 units of product June July The following are budgeted sales of product in units: Month April May Budgeted Sales 60,000 units 75,000 units (# of units) 90,000 units 81,000 units Beginning in April, the company's policies include the following: Inventory at the end of each month should contain 40% of the units required for the following month's budgeted sales. Complete the merchandise purchases budget (in units not S) below: April May June July ? ? ? ? ? ? ? Budgeted unit sales Desired ending inventory Total needs ? ? ? Less beginning inventory ? ? ? Required purchases